CHANDRO DEVI,DELHI vs. PR.CIT- 13, DELHI

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ITA 3753/DEL/2018Status: DisposedITAT Delhi21 March 2023AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn by the assessee. The dismissal was with liberty to restore the appeal if the dispute settlement under the Vivad Se Vishwas Scheme was not successful.

What were the facts?

The assessee filed an appeal against an order for AY 2014-15. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

For Respondent: Shri T. James Singson, CIT DR
Hearing: 16.03.2023

(PAN : AGIPD7172J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri T. James Singson, CIT DR Date of Hearing : 16.03.2023 Date of Order : 21.03.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of ld. Pr.CIT, Delhi-13, New Delhi dated 28.02.2018 pertaining to the Assessment Year 2014-15.

2.

An application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. Consequently, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this 21st day of March, 2023.

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