RAJENDRA KABRA,DELHI vs. PRCIT-24, NEW DELHI

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ITA 6291/DEL/2018Status: DisposedITAT Delhi31 August 2022AY 2014-152 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 assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue did not object to the withdrawal application.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed under section 143(3) r.w.s. 263 of the Income Tax Act. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 28.07.2022Pronounced: 31.08.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. PCIT-24, New Delhi dated 30.07.2018.

2.

The has filed an application dated 11.07.2022 to withdraw the appeal and furnished application wherein it was stated as under:

“Respected Sir, It is humbly submitted that the appellant has opted for the scheme under the Direct Tax Vivad Se Vishwas Act, 2020 in the matter involving the order u/s 143(3) r.w.s. 263 of the Act, against which the assessee is in appeal before the Hon’ble Tribunal.

A copy of Form 5 issued by Revenue is enclosed with this letter for ready reference.

In the light of the aforesaid, your honour is humbly requested to kindly permit the appellant to withdraw the present appeal.”

3.

The ld. DR did not object to the petition of the assessee.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn

5.

In the result, the appeal of the assessee is dismissed as infructuous. Order Pronounced in the Open Court on 31/08/2022.

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