SMT. MADHU GOYAL,FATEHGARH SAHIB vs. DCIT, CC, PATIALA

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ITA 672/CHANDI/2019Status: DisposedITAT Chandigarh27 May 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's application for withdrawal of the appeal. This was based on the assessee availing the immunity scheme under the Vivad Se Vishwas Act and the issuance of a certificate by the Principal CIT.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee applied for withdrawal of the appeal as they had opted for the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for the Vivad Se Vishwas scheme and obtained a certificate.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 22/03/2019.

2.

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

1.

Sub- Regarding withdrawal of Appeal in the case of the Madhu Goyal PAN NO.AAUPG1470C A.Y. 2013-14ITA No. 672/CHADI/2019 In regard to above appeal, it is submitted that in response to my application under the The Direct Tax Vivad Se Vishwas Act. 2020, the Principal CIT, (Central) Ludhiana have issued a certificate under sub section 1 (1) of section 5 of the said act in form no. 3 numbering 339858900220520 dt. 22.05.2020 Therefore I want to withdraw my above said appeal and which may please be allowed. It is therefore requested that this may be treated as withdrawal of my appeal, banking you, Yours faithfully Sd/- (Madhu Goyal)

3.

During the coruse of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Ld. Principal CIT (Central) Ludhiana have issued certificate dt. 22/05/2020 in Form No. 3, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020.

4.

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 DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

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

(Order pronounced in the open Court on 28/05/2020 )

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