ALKA ANAT,NEW DELHI vs. ITO, WARD- 32(3), NEW DELHI

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ITA 6139/DEL/2018Status: DisposedITAT Delhi13 June 2022AY 2014-153 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 as the assessee had opted for the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if the scheme benefits could not be availed for bonafide reasons.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2014-15. The assessee subsequently opted for the 'Vivad se Vishwas Scheme, 2020' and sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Kapil Goel, Advocate, DR यथ क ओर से /

आदेश/O R D E R

PER PRADIP KUMAR KEDIA, AM:

1.

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-11, New Delhi (‘CIT(A)’ in short), dated 02.08.2018 concerning AY 2014-15.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the captioned appeal is dismissed as withdrawn.

This Order pronounced on 13/06/2022

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