What did the Tribunal hold?

The assessee sought to withdraw the appeal as the dispute was being resolved under the VSV scheme. The Revenue had no objection to the withdrawal. The Tribunal dismissed the appeal as withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Ritu Tech, Haridwar vs DCIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

For Respondent: Shri Om Prakash, Sr. D.R

Hearing: 06.09.2022Pronounced: 06.09.2022

ORDER

PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 21.05.2018 passed by the Commissioner of Income Tax (Appeals)-Dehradun relating to Assessment Year 2015-16.

Before me, assessee has moved an application dated 06.09.2022 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued

2 Form-5. The assessee therefore seeks to withdraw the appeal, to which the Revenue has no objection.

After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 4.

RITU TECH,HARIDWAR vs. DCIT, CIRCLE HARIDWAR, HARIDWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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