GOPESH SWAROOP (HUF),GHAZIABAD vs. PR. CIT, GHAZIABAD

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ITA 3816/DEL/2019Status: DisposedITAT Delhi23 August 2022AY 2014-153 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the Pr. Commissioner of Income Tax. The assessee later requested to withdraw the appeal as they had opted for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's settlement under the Vivad se Vishwas Scheme.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 Appellant: Shri Akhilesh Kumar, Advocate
For Respondent: Shri Rajesh Kumar, CIT(DR)
Hearing: 23.08.2022

The appeal filed by the assessee is directed against the order of the Pr. Commissioner of Income Tax Ghaziabad (“Pr.CIT(A)”) dated 26.03.2019 relating to the assessment year (“AY”) 2014- 15.

2.

The Ld. AR for the assessee, vide letter dated Nil has requested for withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the AY 2014-15 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 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In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.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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