RAJBIR SINGH VERMA,NEW DELHI vs. ITO WARD - 27(4), NEW DELHI

PDF · subscribers
ITA 8663/DEL/2019Status: DisposedITAT Delhi20 October 2022AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the penalty order for AY 2010-11. The assessee later sought to withdraw the appeal as the quantum appeal was settled under the Vivad se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal when the underlying quantum appeal has been settled under a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Hearing: 20.10.2022

आदेश /O R D E R This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-17, New Delhi dated 20.08.2019 for AY 2010-11.

2.

The Assessee filed letter dated 30.06.2021 seeking permission to withdraw this penalty appeal as the quantum appeal in has been settled in Vivad se Vishwas Scheme, 2020 and Form No. 3 has already been submitted by the assessee. Assessee also stated that he has deposited Rs.3,64,041/- vide Challan No. 00003 dated 31.05.2021 towards payment of taxes under the scheme as determined in I.T.A.No.8663/Del/2019 Form-3. In view of the above submissions the assessee is permitted to withdraw his appeal

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 20/10/2022

Recent GST High Court judgments

Search GST case law →