ACIT, CENTRAL CIRCLE-20, NEW DELHI vs. SAVITI DEVI KOHLI, GURGAON
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeal as withdrawn, with liberty to the Revenue to restore it if the dispute is not settled under the scheme. The assessee had no objection to this condition.
What were the facts?
The Revenue filed an appeal against the order of the CIT(Appeals). During the hearing, the Revenue requested to withdraw the appeal as the assessee opted for settlement under the "Vivad Se Vishwas Scheme, 2020".
What were the issues?
The primary issue was the withdrawal of the Revenue's appeal due to the assessee's settlement under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘G’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI CHANDRA MOHAN GARG
Date of Hearing 06.12.2022 Date of Pronouncement 06.12.2022 ORDER PER SHAMIM YAHYA, AM,
This appeal by the Revenue is directed against the order of ld. CIT (Appeals)-27, New Delhi, dated 04.07.2018 for the Assessment Year 2010-11.
At the time of hearing, the ld. DR has requested to withdraw 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”. It was also submitted by the Ld. DR that the Department has also issued Form No.5 to the assessee for the full and final settlement of tax arrears.
Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the Revenue in case dispute is not settled as per scheme. The assessee has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed as withdrawn.
In the result, appeal of the Revenue stands dismissed.
Order pronounced in the open court on 06TH December, 2022.
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