What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad se Vishwas Scheme.

The assessee filed an appeal against an order of the CIT(A). The assessee later sought to withdraw the appeal to settle the case under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw its appeal to avail the benefits of the Vivad se Vishwas Scheme.

Measage Medi King Pharma… vs ITO | ITAT Amritsar 2020

िनधा�रती क� ओर से/Assessee by : Shri Sameer Bhatia, Advocate राज�व क� ओर से/ Revenue by : Shri Charan Das, DR सुनवाई क� तार#ख/Date of Hearing : 17/08/2020 उदघोषणा क� तार#ख/Date of Pronouncement : 17/08/2020 आदेश/Order आदेश आदेश आदेश PER N.K. SAINI, VICE PRESIDENT The present appeal is filed by the Assessee against the order of the Ld. CIT(A)-1, Jalandhar dt. 31/10/2019.

The Partner of the Assessee Firm furnished an application for withdrawal of this appeal stating therein as under:

Sub.:- Withdrawal of Appeal under Vivad se Vishwas Scheme 2020. Reference :-Appeal No. ITA 732/ASR/2019 for A.Y. 2013-14. As reference to the above mentioned appeal we are going to settle the case under vivad se vishwas scheme 2020 and I the partner of the firm M/S Medi King Pharma giving my consent to withdraw the appeal which was scheduled to be hearing on 13.8.2020 with your good self.

This may kindly be treated as withdrawn for all purposes of the Act and touching upon the merits of the case before the Honorable Form. In line with prayer made above the assesse seeks your liberty to withdraw the present Appeal and seeks appropriate relief under Vivad se Vishwas Scheme 2020 Thanking You. Dated: 7th August Yours truly, For Mediking Pharma Sd/- Parner

During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee is going to settle the case under Vivad Se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced on 17/08/2020.

MEASAGE MEDI KING PHARMA,HOSHIARPUR vs. INCOME TAX OFFICER (TDS)-1, JALANDHAR

What did the Tribunal hold?

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