What did the Tribunal hold?

The assessee requested to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad se Vishwas Scheme.

Sanjiv Kumar Taneja, New Delhi vs ACIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI ANIL CHATURVEDI & MS. ASTHA CHANDRA

Hearing: 18.07.2022Pronounced: 18.07.2022

ORDER PER ANIL CHATURVEDI, A.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-10, New Delhi, Dated 29.06.2017 in Appeal No.193/16-17 relating to the A.Y. 2013-2014.

2 ITA.No.5424/Del./2017 Shri Sanjiv Kumar Taneja, New Delhi. 2. None appeared on behalf of the assessee. However, the assessee filed letter dated NIL stating that the assessee has opted for settlement of the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the Department also issued Form No.3, which is placed on record and accordingly, prayed that the appeal be treated as withdrawn, to which, the Ld. D.R. has no objection.

We have heard the Ld. D.R. and perused the material on record. In view of the above submissions of the assessee through his letter filed in the Registry of the Tribunal and in absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing i.e., on 18.07.2022.

SANJIV KUMAR TANEJA,NEW DELHI vs. ACIT, CIRCLE- 29(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments