SHRAVAN KUMAR MOHTA,FARIDABAD vs. ITO, WARD-2(3), FARIDABAD

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ITA 1139/DEL/2018Status: DisposedITAT Delhi22 September 2022AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and agreed to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee filed Form No. 5 under the scheme and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR US

For Appellant: Shri Alok Kumar Gupta
For Respondent: Shri Sumit Kumar Verma
Hearing: 22.09.2022Pronounced: 22.09.2022
1.

This appeal is filed by the assessee for assessment year 2008-09 against the order of the ld. Commissioner of Income Tax (Appeals), Faridabad, dated 27.12.2017.

2.

At the time of hearing the ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute involved in the Shravan Kumar Mohta, Faridabad impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and filed Form No. 5 issued under the Scheme. Therefore, submitted that the appeal may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

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 coveat. Consequently, the present appeal is dismissed, as withdrawn.

Order pronounced in the open court on : 22/09/2022.

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