What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad se Vishwas Scheme.

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the hearing, the assessee informed the tribunal that they had opted for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for a settlement scheme.

Amarjeet Singh Chawla, New Delhi vs DCIT | ITAT Delhi 2022

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

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHARY

Hearing: 07.06.2022Pronounced: 07.06.2022

ORDER PER ANIL CHATURVEDI, A.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-3, Gurgaon Dated 29.03.2019 in Appeal No.5/CIT(A)-3/GGN/2018-19 relating to the A.Y. 2012-2013.

2 ITA.No.4979/Del./2019 Shri Amarjeet Singh Chawla, Faridabad. 2. During the course of hearing, at the very outset, Learned Counsel for the Assessee submitted 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.5, which is placed on record. He submitted that the appeal be treated as withdrawn.

We have heard the rival submissions and perused the material on record. In view of the above submissions of Learned A.R. 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D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.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 07.06.2022.

AMARJEET SINGH CHAWLA,NEW DELHI vs. DCIT CC-II, FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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