What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order for Assessment Year 2011-12. The assessee subsequently settled the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Shri Manish Chohan vs ITO | ITAT Amritsar 2022

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Respondent: Smt. Kanchan Garg, Sr. DR

Hearing: 18.10.2022Pronounced: 19.10.2022

This appeal has been filed by the assessee against the impugned order dated 14.10.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Amritsar, in respect of the Assessment Year 2011-12.

At the outset, it is stated that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration

Manish Chouhan v. ITO under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

The Ld. DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 19.10.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T

SHRI MANISH CHOHAN,AMRITSAR vs. INCOME TAX OFFICER WARD -4 (3), AMRITSAR

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What were the facts?

What were the issues?

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