NARINDER KUMAR ANAND,NEW DELHI vs. CIT(A)-17, NEW DELHI

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ITA 1576/DEL/2019Status: DisposedITAT Delhi26 July 2022AY 2011-123 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 noted the assessee's request for withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme. The Departmental Representative agreed with this submission.

What were the facts?

The assessee filed an appeal for assessment year 2011-12 against the CIT(A) order. At the time of hearing, the assessee's counsel stated that the dispute was settled under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn and dismissed as the dispute has been settled under the Vivad Se Vishwas Scheme.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 NARENDRA KUMAR BILLAIYA & SHRI YOGESH KUMAR US

For Respondent: Ms. Rinku Singh
Hearing: 26.07.2022Pronounced: 26.07.2022
1.

This appeal is filed by the assessee for assessment year 2011-12 against the order of the ld. Commissioner of Income Tax (Appeals)–17, New Delhi, dated 24.12.2018.

2.

At the time of hearing the ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and further submitted that the appeal may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that the ld. Counsel for the assessee vide application of even date has requested for withdrawal of appeal under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal is allowed be withdrawn and hence dismissed.

5.

In the result, appeal is dismissed.

Order pronounced in the open court on : 26/07/2022.

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