ANIL KUMAR MAHESHWARI,DELHI vs. ITO, WARD-48(1), NEW DELHI

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ITA 5831/DEL/2018Status: DisposedITAT Delhi25 March 2022AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal was informed that the assessee has opted for settlement under the Vivad-se-Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. During the hearing, the assessee did not appear.

What were the issues?

The primary issue was the status of the appeal given the assessee's decision to settle the dispute under the Vivad-se-Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & SHRI SAKTIJIT DEY

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 25.03.2022Pronounced: 25.03.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against the order dated 29.06.2018 of learned Commissioner of Income-Tax (Appeals)-16, New Delhi for the assessment year 2014-15.

2.

When the appeal was called for hearing, none appeared on behalf of the present appeal. However, Income-Tax Officer(Headquarter), in the Office of the Principal Commissioner of Income-Tax, New Delhi has furnished letter dated 09.03.2022 informing that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad-se-Vishwas Act, 2020 and is awaiting issuance of Form No. 5.

3.

In view of the aforesaid, we dismiss the appeal as withdrawn.

4.

In the result, appeal is dismissed.

Order pronounced in the open court on 25th March, 2022.

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