SHANKAR BATRA,NOIDA vs. ACIT, CIRCLE-55(1), NEW DELHI

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ITA 792/DEL/2019Status: DisposedITAT Delhi05 July 2022AY 2014-152 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 assessee requested to withdraw the appeal as they opted for the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. No one appeared for the assessee during the hearing.

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Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 : G : NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI C.M. GARG

For Respondent: Shri Abhishek Kumar, Sr. DR
Hearing: 05.07.2022Pronounced: 05.07.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 14.12.2018 of the CIT(A)-37, New Delhi, relating to the assessment year 2014-15.

2.

None appeared on behalf of the assessee at the time of hearing. However, an application has been filed by the assessee seeking 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. The assessee has also obtained Form No.5 obtained from the Department. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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