RAMESH GARG,NEW DELHI vs. ITO, WARD-43(8), NEW DELHI

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ITA 590/DEL/2020Status: DisposedITAT Delhi09 June 2022AY 2011-124 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 held that the appeal had become infructuous due to the settlement under the Vivad se Vishwas Scheme. Therefore, the appeal was treated as withdrawn and dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted to settle the disputed tax under the Vivad se Vishwas Scheme, 2020. The assessee requested to withdraw the appeal for this reason.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHANDRA MOHAN GARG

Hearing: 09.06.2022Pronounced: 09.06.2022

This appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax-14, New Delhi [“CIT(A)” for short], dated 29.11.2019, for the A.Y. 2011-2012.

2.

None appeared on behalf of the assessee. However, the assessee had filed letter dated 22.04.2022

2 ITA.No.590/Del./2020 Shri Ramesh Garg, New Delhi. seeking permission to withdraw this appeal as he has opted to settle the disputed tax under VIVAD SE VISHWAS SCHEME, 2020 and Form No.5 has been issued by the Department as stated in his letter dated 22.04.2022, in response to assessee’s application.

3.

In view of this, the Learned Commissioner of Income Tax (Departmental Representative) ["Ld. CIT(DR), for short] submitted before us that this appeal may be treated as withdrawn and may be dismissed on account of the aforesaid VSVS.

4.

After due consideration, I am of the opinion that this appeal has become infructuous on account of aforesaid VSVS, and this appeal may be treated as withdrawn on account of the aforesaid VSVS. Accordingly, this appeal having become infructuous, is treated as withdrawn and is hereby dismissed.

5.

Before parting, I hereby clarify, by way of abundant caution, that if for some reason the dispute(s) under this appeal before us is/are not settled under the 3 ITA.No.590/Del./2020 Shri Ramesh Garg, New Delhi. aforesaid VSVS, then the assessee will be at liberty to approach ITAT for restoration of this appeal, in accordance with law.

Order pronounced in the open Court at the time of hearing i.e., on 09.06.2022.

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