MAHANDER KUMAR JAIN,GURGAON vs. ITO WARD - 2(5), GURGAON

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ITA 4767/DEL/2019Status: DisposedITAT Delhi02 February 2023AY 2015-162 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The Tribunal dismissed the appeal as withdrawn by the assessee.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 is not settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently filed an application seeking withdrawal of 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 ‘E’ : NEW DELHI

For Appellant: Ms. Kavita Gupta, CA
For Respondent: Shri Jitender Chand, Sr. DR
Hearing: 02.02.2023

ASSESSEE BY : Ms. Kavita Gupta, CA REVENUE BY : Shri Jitender Chand, Sr. DR Date of Hearing : 02.02.2023 Date of Order : 02.02.2023

ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order of ld.

CIT (A)-1, Gurgaon dated 29.03.2019 and pertains to assessment year 2015-16.

2.

Ld. AR for the assessee submitted that an application has been filed 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 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Tax Department. scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this 2nd day of February, 2023 after the conclusion of the hearing..

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