NITIN HARISH AGARWAL,DELHI vs. ITO, WARD- 45(1), NEW DELHI

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ITA 4607/DEL/2018Status: DisposedITAT Delhi24 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 permitted the assessee to withdraw the appeal. This was due to the matter being settled under the Vivad se Vishwas Scheme, 2020, with a declaration accepted for full and final settlement of tax arrears.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) for AY 2014-15. The assessee later sought permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SHAMIM YAHYA & SHRI CHALLA NAGENDRA PRASAD

Hearing: 24.08.2022

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)-15, Delhi dated 28.03.2018 for AY 2014-15.

2.

Ld. Counsel for Assessee filed letter on 22.12.2020 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 21.09.2021 is placed on record. 1

I.T.A.No.4607/Del/2018

3.

In view of the above, appeal of assessee is dismissed as withdrawn.

Order pronounced in the open court on 24/08/2022

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