MANISH GARG,DELHI vs. ITO, WARD- 40(1), DELHI

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ITA 1906/DEL/2019Status: DisposedITAT Delhi30 August 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 permitted the assessee to withdraw the appeal. This was due to 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 later sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after settling the tax arrears under a government scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & SHRI CHALLA NAGENDRA PRASAD

Hearing: 30.08.2022

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)-14, New Delhi dated 07.02.2019 for AY 2015-16.

2.

Ld. Counsel for Assessee filed letter on 16.05.2022 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 25.11.2021 is placed on record.

I.T.A.No.1906/Del/2019

3.

In view of the above, appeal of assessee is dismissed as withdrawn.

Order pronounced in the open court on 30/08/2022

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