HEMANT VASISHT,GURGAON vs. ITO WARD-2(1), GURGAON

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ITA 5210/DEL/2019Status: DisposedITAT Delhi29 August 2022AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2014-15 and 2015-16. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA

For Respondent: Shri M. Baranwal, CIT(DR)
Hearing: 29.08.2022Pronounced: 29.08.2022

The above two appeals filed by the assessee are directed against the order of the CIT(Appeals)-1, Gurgaon dated 24.04.2019 and 23.04.2019 relating to the assessment years 2014-15 and 2015-16 respectively.

2.

The Ld. AR for the assessee, vide letter dated 18th August, 2022 has requested for withdrawal of the appeals on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020 and the order for full and final settlement of tax arrear in Form No. 5 has already been issued by the Department. A copy of the order in Form - 5 is also filed.

3.

The Ld. CIT-DR has no objection for withdrawal of the appeals.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

In the result, the appeals of the assessee are dismissed.

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