What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee opting for the Vivad se Vishwas Scheme, 2020, and no objection from the revenue.

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad se Vishwas Scheme.

Raj Kumar Jain vs ACIT | s.250 | ITAT Delhi 2023

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

Before: SHRI NARENDER KUMAR CHOUDHRY & Dr. B.R.R. KUMAR

Hearing: 18.01.2023Pronounced: 18.01.2023

O R D E R PER N.K.CHOUDHRY, JM:

The Assessee has preferred the instant appeal against the order dated 28.02.2019 impugned herein, passed by the Ld. Commissioner of Income tax (Appeals)-27, New Delhi, (in short “Ld. Commissioner”) u/s 250 of the Income Tax Act, 1961 (in short “the Act”), pertaining to the assessment year 2015-16.

During the course of hearing, the Assessee’s A.R. filed an application dated 18.01.2023 seeking permission for withdrawal of the instant appeal on the ground that for the assessment year 2015-16, the Assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form No.3.

In view of the same and in absence of any objection from the side of the Ld. D.R, the request of the Assessee seeking for withdrawal of the appeal is allowed.

In the result, appeal of the Assessee is dismissed as withdrawn.

Order pronounced in open court during the course of hearing on 18.01.2023.

RAJ KUMAR JAIN,DELHI vs. ACIT, CIRCLE-27(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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