SATYA ESTATES PRIVATE LIMITED,CHANDIGARH vs. INCOME TAX OFFICER WARD 4(4), CHANDIGARH, CHANDIGARH

ITA 1022/CHANDI/2024Status: DisposedITAT Chandigarh03 April 2025AY 2014-2025Bench: SHRI. LALIET KUMAR (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishawas Scheme. The Senior DR did not object.

What were the facts?

The Assessee filed an appeal against the order of the Ld. CIT, Appeal Addl/JCIT(A)-2 Guwahati for AY 2014-15. During the hearing, the Assessee's counsel submitted an application to withdraw the appeal.

What were the issues?

Whether the Assessee can withdraw their appeal after opting for the Vivad Se Vishawas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M This is an appeal filed by the Assessee against the order of the Ld. CIT, Appeal Addl/JCIT(A)-2 Guwahati dt. 02/08/2024 pertaining to Assessment Year 2014-15. 2. During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal contents of which read as under: Respectfully Showeth; 1. That the above captioned appeal has been fixed for hearing on 03.04.2025.

It is to be submitted in this context that the appellant has informed that he has already opted under the Vivad Se Vishawas Scheme for the above captioned matter.

3. It is, therefore, requested that the appellant would wish to withdraw the above captioned appeal.

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 DR did not object if the appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.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 in the open Court on 03/04/2025 )

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