BOBBY SINGH,NEW DELHI vs. DCIT CIRCLE-30(1), NEW DELHI

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ITA 3549/DEL/2019Status: HeardITAT Delhi13 March 2023AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. Due to this, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SH. C.N. PRASAD & SH. PRADIP KUMAR KEDIA

Hearing: 13/03/2023Pronounced: 13/03/2023

Date of hearing: 13/03/2023 Date of Pronouncement: 13/03/2023 ORDER

PER PRADIP KUMAR KEDIA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT (A)–10, New Delhi dated 20.02.2019 pertaining to A.Y.2015-16.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 07.02.2023 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 13/03/2023

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