ITAT Chandigarh Dismisses Appeal as Withdrawn After Assessee Opts for Vivad Se Vishwas

Prakash Chand Garg Vs ITO (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh, dismissed the appeal filed by Prakash Chand Garg Vs ITO for the Assessment Year 2013-14 as withdrawn. The assessee submitted an application stating he had opted for the Direct Tax Vivad Se Vishwas (VSV) Act, 2020, a dispute resolution scheme. The assessee furnished Form 3 (Certificate No. 958107080301220) from the Principal Commissioner of Income Tax, Patiala, confirming the acceptance of the VSV application for the balance disputed tax payment. The ITAT noted the assessee’s participation in...