KAWALDEEP KAUR,CHANDIGARH vs. ITO, W-1(3), CHANDIGARH

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ITA 746/CHANDI/2019Status: DisposedITAT Chandigarh15 June 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee intended to withdraw the appeal due to the 'Vivad Se Vishwas Scheme'. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee moved an application under the 'Vivad Se Vishwas Scheme 2020'. The assessee's counsel then sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal in light of the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 20.2.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’]

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee has moved an application for ‘Vivad Se Vishwas Scheme 2020’ and, therefore, he intends to withdraw the present -Chd-2019 Smt. Kawaldeep Kaur, Chandigarh 2 appeal. A separate application dated 5.6.2020 for withdrawal of the appeal has been submitted by the Ld. Counsel for the assessee. The Ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 17.06.2020.

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