VINOD ARORA,NEW DELHI vs. PR. CIT - 1, NEW DELHI

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ITA 4665/DEL/2019Status: DisposedITAT Delhi09 January 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 filed by the assessee. The dismissal was with liberty to get the appeal restored if the dispute was not settled under the scheme.

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 as they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Sameep Arora, AR
For Respondent: Shri Binod Kumar, CIT DR
Hearing: 05.01.2023

(PAN : ADOPA7251Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sameep Arora, AR REVENUE BY : Shri Binod Kumar, CIT DR Date of Hearing : 05.01.2023 Date of Order : 09.01.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of ld. Pr.CIT-1, New Delhi dated 22.03.2019 for the Assessment Year 2014-15.

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 9th day of January, 2023.

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