DCIT, DEHRADUN vs. SHRI AMIT AGARWAL, DEHRADUN

ITA 1397/DEL/2017Status: DisposedITAT Dehradun24 August 2021AY 2008-094 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the letter submitted by the Revenue's DR stating that the appeal was pending before the Hon'ble Bench and that the matters involved had been resolved under the Vivad-Se-Vishwash Scheme-2020. Following the directions of the Ld. PCIT, Dehradun, the Revenue sought to withdraw the said appeal. In light of this submission and request for withdrawal, the Tribunal held that the appeal filed by the Revenue is dismissed. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue, through the DCIT Circle-1(1), Dehradun, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Dehradun Bench, challenging an order dated 23.12.2016 passed by the Commissioner of Income Tax (Appeals), Dehradun. The appeal pertained to Assessment Year 2008-09 and involved the assessee, Amit Agarwal. Subsequently, the Assessing Officer (AO) submitted a letter dated 18.08.2021 to the ITAT, stating that the matters involved in the appeal had been resolved under the Vivad-Se-Vishwash Scheme-2020. Consequently, the Revenue sought to withdraw its appeal.

What were the issues?

1. Whether the Revenue's appeal against the order of the CIT(A) for Assessment Year 2008-09 can be withdrawn. This issue arises from the Revenue's request to withdraw the appeal. The Revenue's contention, as stated in their letter, is that the matters involved in the appeal have been resolved under the Vivad-Se-Vishwash Scheme-2020, and therefore, the appeal should be permitted to be withdrawn as per the directions of the Ld. PCIT, Dehradun. The judgment does not record any specific arguments from the assessee on this point, other than their representative being present.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH : DEHRADUN

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri N. C. Upadhyaya, CIT DR

Hearing: 24.08.2021Pronounced: 24.08.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals], Dehradun dated 23.12.2016 pertaining to Assessment Year 2008-09.

Vide letter dated 18.08.2021 the DR stated as under :-

In the light of the above, this appeal filed by the revenue is dismissed.

The order is pronounced in the open court on 24.08.2021 in the presence of both the rival representatives.

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