AMIT GARG,NEW DELHI vs. DCIT CIRCLE-21(2), NEW DELHI

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ITA 4719/DEL/2019Status: HeardITAT Delhi08 September 2022AY 2015-162 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 allowed the assessee's request to withdraw the appeal. This was based on the settlement of the matter under the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2015-16. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHALLA NAGENDRA PRASAD & DR. BRR KUMAR

Hearing: 08.09.2022

आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal by assessee has been directed against the order of Ld.

CIT(Appeals)-7, New Delhi dated 04.04.2018 for AY 2015-16.

2.

Ld. Counsel for Assessee filed letter on 05.05.2022 seeking permission to withdraw the appeal as the matter in issue has been settled in Vivad se Vishwas Scheme, 2020 and Form no. 5 has already been issued accepting the declaration filed by the assessee for full and final settlement of tax arrears. Copy of Form No. 5 dated 17.02.2021 is placed on record. 1

I.T.A.No.4719/Del/2019

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 08/09/2022

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