JASBIR SINGH SETHI,NEW DELHI vs. ITO WARD-41(1), NEW DELHI

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ITA 3527/DEL/2019Status: DisposedITAT Delhi23 August 2022AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2010-11. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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: 23.08.2022

The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-14, New Delhi (“CIT(A)”) dated 11.03.2019 relating to the assessment year (“AY”) 2010- 11.

2.

The Ld. AR for the assessee, vide letter dated 22nd August, 2022 has requested for withdrawal of the appeal on the ground that the assessee has decided to avail the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2020 for the relevant dispute and assessee has already filled Form-1 and Form 2 related to the said scheme on 06.05.2020. 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 appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

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