SH. RAM SARAN SALUJA,LUDHIANA vs. DCIT, CC-3, LUDHIANA

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ITA 92/CHANDI/2019Status: DisposedITAT Chandigarh27 May 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal as they 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 before the ITAT against the order of the CIT(A). The assessee subsequently moved under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal due to opting for 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 31.12.2018 of the Commissioner of Income Tax (Appeals)- 5, Ludhiana [hereinafter referred to as ‘CIT(A)’]

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee has moved before ‘Pr. Commissioner of Income Tax (Central), Ludhiana under ‘Vivad Se Vishwas Scheme’ and, -Chd-2019 Shri Ram Saran Saluja, Ludhiana 2 therefore, he intends to withdraw the present appeal. A separate application dated 27.5.2020 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’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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