UMESH CHANDRA CHAUBE,INDORE vs. DCIT, CIRCLE HARIDWAR, UTTARAKHAND

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ITA 2611/DEL/2018Status: DisposedITAT Dehradun21 December 2021AY 2013-142 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 assessee requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee did not appear for the hearing and sought withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 : B : NEW DELHI

Before: SHRI R.K. PANDA & SHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri T.S. Mapwal, Sr. DR
Hearing: 21.12.2021Pronounced: 21.12.2021

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 Umesh Chandra Chaube, Vs. DCIT, 132, 133, Sun City, Circle, M.R. Near Bombay Hospital, Haridwar. Nipania, Indore. PAN: ADSPC4236F (Appellant) (Respondent) Assessee by : None Revenue by : Shri T.S. Mapwal, Sr. DR Date of Hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 27.02.2018 of the CIT(A), Haldwani, relating to Assessment Year 2013-14.

2.

None appeared on behalf of the assessee at the time of hearing. However, 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 consideration under the Vivad Se Vishwas

Scheme, 2020. The assessee has also obtained Form No.5. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

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