What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn by the assessee. The dismissal was with liberty to restore the appeal if the dispute settlement under the scheme was not finalized.

The assessee filed an appeal against the CIT(Appeals) order. The assessee later filed an application to withdraw the appeal, stating they had opted to settle the tax dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Pawan Kumar Teltia (HUF) vs ITO | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI

For Respondent: Shri Lalit Kishore, Senior DR

Hearing: 27.05.2022

ASSESSEE BY : None REVENUE BY : Shri Lalit Kishore, Senior DR Date of Hearing : 27.05.2022 Date of Order : 27.05.2022

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

This appeal by the assessee is directed against the order of the ld. CIT (Appeals) dated 31.08.2018 for the assessment year 2014-15.

None present on behalf of the assessee. However, an application dated 23.05.2022 has been filed on behalf of 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” and has filed

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in the open court on this 27th day of May, 2022 after the conclusion of the hearing.

PAWAN KUMAR TELTIA (HUF),DELHI vs. ITO, WARD- 46(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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