RAMESH AGRAWAL,NEW DELHI vs. ITO WARD - 49(2), NEW DELHI

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ITA 1411/DEL/2020Status: DisposedITAT Delhi31 March 2022AY 2005-062 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 for withdrawal of the appeal. This was done in the absence of any objection from the Revenue's representative.

What were the facts?

The assessee filed an appeal against an order for assessment year 2005-06. The assessee later sought to withdraw the appeal, having opted for the Vivad se Vishwas Scheme and filed the necessary forms.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 31.03.2022Pronounced: 31.02.2022

This appeal filed by the assessee is directed against the order dated 26.02.2019 of the CIT(A)-17, New Delhi, relating to the assessment year 2005-06.

2.

The assessee’s A.R. filed an application dated 31.03.2022 seeking permission for withdrawal of the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form Nos.3, 4 and 5.

3.

In view of the same and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Open Court on 31.03.2022.

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