LEGAL HEIRS OF LATE BALRAM CHAUBEY,DELHI vs. WARD 28(5), DELHI

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ITA 603/DEL/2022Status: DisposedITAT Delhi22 March 2023AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Principal Commissioner of Income Tax for Assessment Year 2012-13. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as it had become infructuous due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI SHAMIM YAHYA & MS. ASTHA CHANDRA

For Appellant: Shri Amitosh Moitra, CA
For Respondent: Ms. Sarita Kumari, CIT - DR
Hearing: 22.03.2023

O R D E R PER ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order of the Ld. Principal Commissioner of Income Tax, Delhi-10 dated 08.02.2022 pertaining to the Assessment Year 2012-13.

2.

At the time of hearing before us the Ld. Counsel for the assessee requested for withdrawal of the appeal filed by the assessee for the reason that the captioned appeal has become infructuous since the subject matter of the appeal has been settled pursuant to Vivad Se Vishwas Scheme, 2020.

3.

Ld. CIT-DR had no objection thereto.

4.

We accept the request of the assessee for withdrawal of the appeal. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court at the time of hearing today itself i.e on 22nd March, 2023.

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