SHRI SUDHIR GOYAL,KHANNA vs. DCIT, CC, PATIALA

PDF · subscribers
ITA 678/CHANDI/2019Status: DisposedITAT Chandigarh27 May 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as a certificate under the Vivad Se Vishwas Act had been issued. The revenue did not object to the withdrawal.

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Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020

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 Sudhir Goyal PAN NO.ACVPG2970Q A.Y. 2013-14ITA No. 678/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 39444710200520 dt. 20.05.2020 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/- (Sudhir 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. 20/05/2020 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 DR did not object if appeal of the assessee is dismissed as withdrawn.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 )

Recent GST High Court judgments

Search GST case law →