SANTOSH KUMAR GUPTA,ROHTAK vs. ITO WARD - 4, ROHTAK

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ITA 6163/DEL/2019Status: DisposedITAT Delhi07 June 2022AY 2015-162 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. The dismissal was conditional, allowing for restoration if the assessee fails to avail the VSV Scheme benefits for bona fide reasons.

What were the facts?

The assessee filed an appeal against an order passed under Section 271B of the Income Tax Act. The assessee subsequently opted to avail benefits under the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” DELHI

Before: SHRI SAKTIJIT DEY & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri H.K. Cahudhary, CIT (DR)

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Rohtak dated 29.05.2019 passed under Section 271B of the Income Tax Act, 1961 (the Act). 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 dated 24th May, 2022 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 appeal in the circumstances narrated on behalf of the assessee.

4.

In the light of written request made on behalf of the captioned party, the appeal is dismissed as withdrawn.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 bona fide 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In the result, the captioned appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open Court on 07/06/2022.

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