RAVI AGRAWAL,NEW DELHI vs. ITO CIRCLE-56(1), NEW DELHI

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ITA 4269/DEL/2019Status: DisposedITAT Delhi26 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 Tribunal allowed the assessee's request to withdraw the appeal. This withdrawal is subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, no one appeared for the assessee. The assessee had filed an application to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : F : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Anil Kumar Sharma, Sr. DR
Hearing: 25.08.2022Pronounced: 26.08.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 22.03.2019 of the CIT(A)-38, New Delhi, relating to Assessment Year 2014-15.

2.

None appeared on behalf of the assessee at the time of hearing. However, an application dated 19.08.2021 has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained

Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

4.

However, the aforesaid is 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 Scheme, 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. The Revenue has no objection with regard to the aforesaid caveat.

5.

In the result, the appeal filed by the assessee is dismissed as ‘withdrawn.’

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