KULVINDER PAL SINGH,NEW DELHI vs. ITO WARD - 54(1), NEW DELHI

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ITA 6794/DEL/2019Status: DisposedITAT Delhi11 August 2022AY 2015-163 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 The appeal was dismissed as withdrawn.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(Appeals). 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The primary issue was whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI ANIL CHATURVEDI & MS. ASTHA CHANDRA

For Respondent: Shri Anuj Garg, Sr. DR
Hearing: 11.08.2022Pronounced: 11.08.2022

The appeal filed by the assessee is directed against the order of the CIT(Appeals)-18, New Delhi dated 22.03.2018 relating to the assessment year 2015- 16.

2.

The Ld. AR for the assessee, vide letter dated 2nd August, 2022 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 assessment year under consideration 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. Sr. 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In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.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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