SMT SHUBHANGI KHANDELWAL,AGRA vs. ITO WARD 2(2), AGRA

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ITA 398/AGR/2015Status: HeardITAT Agra20 July 2023AY 1999-20002 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the dispute settlement under the scheme fails. The Revenue had no objection.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). 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 assessee's request to withdraw the appeal due to opting for a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘SMC’ : AGRA

For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 17.07.2023

(APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 17.07.2023 Date of Order : 20.07.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal filed by the assessee is directed against the order of ld. CIT (A)-1, Agra dated 27.02.2015 pertaining to assessment year 1999-00.

2.

None appeared on behalf of the assessee. However, an application dated 28.06.2023 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 years under consideration dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed as withdrawn. Order pronounced in the open court on this 20th day of July, 2023.

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