GAGAN PREET SINGH KOHLI,DEHRADUN vs. ITO, WARD-3, DEHRADUN

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ITA 5032/DEL/2018Status: DisposedITAT Dehradun20 January 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 Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn in view of the assessee's participation in the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 2013-14 and 2014-15. The assessee subsequently opted for the Vivad se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad se Vishwas Scheme.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, “DEHRADUN BENCH”

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Mukesh Kohli, CA
For Respondent: Shri Naveen Chandra Upadhyaya
Hearing: 20/01/2021

These two appeals filed by the assessee are directed against the common order dated 15th May, 2018 passed by the Ld. CIT (A)- Dehradun relating to assessment year 2013-04 and 2014-15 respectively. For the sake of convenience these were heard together and are being disposed of by this common order.

2.

The Ld. Counsel for the assessee, at the outset submitted that the assessee wants to withdraw the appeal as it has opted for the Vivad se Vishwas Scheme 2020.

3.

In view of the above submission of the assessee and in absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeals is allowed. The appeals are dismissed as withdrawn.

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