Case Law Details
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Tribunal (ITAT), Chandigarh, dismissed the appeal filed by Prakash Chand Garg Vs ITO for the Assessment Year 2013-14 as withdrawn.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in the scheme and, with no objection from the Departmental Representative, allowed the appeal to be dismissed as withdrawn, thereby concluding the judicial challenge based on the statutory immunity provided by the VSV Act.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Patiala dt. 12/11/2018.
2. During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:
SUB – WITHDRAWAL OF ITA NO. 16/CHANDI/2019 ASSTT. YEAR 2013-14.
Respected Sirs,
With reference to the above appeal, we submit that the appellant has opted for Vivad Se Vishwas Act, 2020. Certificate on Form No. 3 under sub section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 from the Competent Authority i.e. Principal Commissioner of Income Tax, Patiala for the payment of the balance amount of disputed tax has already been received. Copy enclosed herewith.
It is therefore, prayed that the appeal be kindly treated as withdrawn and appropriate order be kindly passed.
Thanking you,
Yours faithfully
Sd/-
(Prakash Chand Garg)
3. During the course of hearing it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 958107080301220, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.
4. The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
5. In view of the above the appeal of the assessee is dismissed as withdrawn.
6. In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 03/03/2021 )
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