CHANDAR MOHAN BATRA,NEW DELHI vs. ITO WARD - 14(3), NEW DELHI

PDF · subscribers
ITA 360/DEL/2020Status: DisposedITAT Delhi17 August 2022AY 2010-112 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. The appeal was dismissed as withdrawn in view of the assessee opting for the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee later sought to withdraw the appeal, stating they had opted for the Vivad se Vishwas Scheme.

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Whether the assessee's appeal can be withdrawn due to opting for the Vivad se Vishwas Scheme.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 “SMC”: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 11.08.2022Pronounced: 17.08.2022

O R D E R PER KUL BHARAT, JM:

This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-20, Delhi, dated 21.11.2019, pertaining to the assessment year 2010-11.

2.

No one appeared on behalf of the assessee at the hearing. The authorized representative of the assessee has filed an application dated 16.06.2022, seeking permission for withdrawal of the appeal on the ground that for assessment year 2010-11 the assessee has opted for Vivad se Vishwas Scheme,2020. Form no. 3 received from the Income Tax Department as approved by the PCIT and formal request by the assessee for withdrawal of appeal has also been attached.

2 Chander Mohan Batra Vs. ITO 3. In view of above and in absence of any objection from the side of the learned D.R, the request of the assessee seeking permission for withdrawal of the appeal is allowed. 4. In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open court on 17th August, 2022.

Recent GST High Court judgments

Search GST case law →