PAWAN GARG,NEW DELHI vs. ACIT, CIRCLE- 47(1), NEW DELHI

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ITA 2727/DEL/2018Status: DisposedITAT Delhi22 February 2022AY 2014-152 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The tribunal dismissed the appeal as withdrawn by the assessee. The dismissal was with liberty to restore the appeal if the dispute was not settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2014-15. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & SHRI AMIT SHUKLA

For Respondent: Shri B.S. Ananat, Senior DR
Hearing: 22.02.2022

Aforesaid appeal has been filed by the assessee against the impugned order dated 28.02.2018 passed by the ld. CIT(A)-16, New Delhi for the quantum of assessment passed under section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2014-15.

2.

Ld. Counsel for the assessee filed an application dated 22.02.2022 seeking withdrawal of the appeal on the ground that the Se Vishwas Scheme, 2020” and Form 5-cum-certificate has been received and the same is also attached with the application dated 22.02.2022.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed.

Order was pronounced on 22nd day of February, 2022.

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