What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn because the assessee opted for the 'Vivad Se Vishwas Scheme, 2020' for settlement of tax arrears. The assessee was granted liberty to restore the appeal if the dispute is not settled under the scheme.

The assessee filed an appeal against the CIT(Appeals) order. The assessee did not appear for the hearing but filed an application to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee's participation in the Vivad Se Vishwas Scheme.

Aq Frozen Foods Pvt. Ltd., New… vs DCIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA

Hearing: 24.11.2022Pronounced: 24.11.2022

ORDER PER SHAMIM YAHYA, AM,

This appeal by the assessee is directed against the order of ld. CIT (Appeals)-I, New Delhi, dated 10.09.2018 for the Assessment Year 2014- 15.

Nobody appeared on behalf of the assessee. However, an application has been filed by the assessee seeking withdrawal of the appeals on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Department for the full and final settlement of tax arrears along with the application.

Keeping in view the aforesaid facts, present appeal is hereby 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 Consequently, the present appeal is dismissed as withdrawn.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 24th November, 2022.

AQ FROZEN FOODS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 3(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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