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Facts
The assessee filed an appeal against the order of CIT(A)-5, Ludhiana for AY 2012-13. During the hearing, the assessee's counsel submitted an application to withdraw the appeal.
Held
The Assessing Officer did not object to the withdrawal. The Tribunal allowed the withdrawal and dismissed the appeal as withdrawn.
Key Issues
Whether the assessee can withdraw their appeal after opting for the Vivad se Vishwas Scheme.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH
Before: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM
िनधा"रती की ओर से/Assessee by : Shri Deepak Aggarwal, Advocate राज" की ओर से/ Revenue by : Shri Shakti Singh, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 21/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 23/01/2025 आदेश/Order
PER PARESH M. JOSHI, JM:
The present appeal is directed at the instance of the Assessee against the order of CIT(A)-5, Ludhiana dated 20/04/2021 passed for A.Y. 2012-13.
During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal which read as under:
Sub Withdrawal of Appeal U/s 143(3) r.w.s 147 (Assessment Year:- 2012-13):-Reg. :- Mr. Ved Parkash S/o Sh. Dewan Chand resident at # 2555, Dugri Phase-1, Ludhiana (Pb.) (PAN No :- AIAPP7775R) , Acknowledgement ITAT Appeal No : ITA/163/CHANDI/2021 Dt. 21.06.2021 Sir,: ; With due respect it is submitted that I have opt tor Direct Taxes Vivad Se Vishwas Scheme and already filed VSVS-1 and 2 opting for settlement with The Income Tax Department in respect of my appeals filed with your office. As rhe assesse is in process of filing of DTVSV-3 form as issued by the department. So, I request you to allow me to withdraw my appeals pending with your office. You are requested to do the needful in the matter and oblige. Anymore jnformation shall be submitted to you as per your goodself directions.
Thanking you. Yours Faithfully, 2 For Ved Parkash Ludhiana
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 DR did not object if the appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.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 23/01/2025 िव"म िसंह यादव परेश म. जोशी ( VIKRAM SINGH YADAV) (PARESH M. JOSHI) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER