SAROJ DEVI MOHTA,FARIDABAD vs. ITO WARD-2(3), FARIDABAD

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ITA 1138/DEL/2018Status: DisposedITAT Delhi22 September 2022AY 2008-092 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's settlement under the Vivad Se Vishwas Scheme. Liberty was granted to restore the appeal if the settlement is not finalized.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2008-09. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Alok Kumar Gupta, CA
For Respondent: Shri Sumit Kumar Verma, Sr. DR
Hearing: 22.09.2022

(PAN : AHAPM8776A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Alok Kumar Gupta, CA REVENUE BY : Shri Sumit Kumar Verma, Sr. DR Date of Hearing : 22.09.2022 Date of Order : 22.09.2022

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal by the assessee is directed against the order of ld. CIT (Appeals), Faridabad dated 27.12.2017 for the Assessment Year 2008-09.

2.

At the outset, ld. Counsel of the assessee seeks withdrawal of 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” and has filed Form 5 issued

3.

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 Consequently, the present appeal is dismissed as withdrawn.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 this 22nd day of September, 2022 after the conclusion of the hearing.

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