SH. SHIV CHARAN GUPTA,CHANDIGARH vs. ITO, CHANDIGARH

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ITA 491/CHANDI/2017Status: DisposedITAT Chandigarh28 May 2020AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel submitted an application to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Annapurna Gupta, Accountant Member :

1.

The present appeal has been preferred by the assessee against the order dated 20.7.2016 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 opted for ‘Vivad Se Vishwas Scheme 2020’ and, therefore, he intends to withdraw the present appeal. A separate -Chd-2017- Shri Shiv Charan Gupta, Chandigarh 2 application dated 22.5.2020 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 28.05.2020.

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