ANKIT GUPTA,NEW DELHI vs. ACIT, CIRCLE- 61(1), NEW DELHI

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ITA 720/DEL/2018Status: DisposedITAT Delhi04 May 2022AY 2013-143 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The Tribunal dismissed the appeal as withdrawn based on the assessee's request to avail the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

What were the facts?

The assessee sought to withdraw the appeal before the ITAT because they had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. The Revenue representative had no objection to the withdrawal.

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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 BENCH “A” NEW DELHI

Before: SHRI PRADIP KUMAR KEDIA & SHRI NARENDER KUMAR CHOUDHRY

For Appellant: CA Sh. Sanjay Kumar,Sr. DR

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)-20, New Delhi (‘CIT(A)’ in short), dated 30.11.2017 concerning AY 2013-14.

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 28.04.2022 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 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In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn.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In the result, the captioned appeal is dismissed as withdrawn.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 04/05/2022

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