KAPIL GUPTA (HUF),GURGAON vs. ITO WARD-48(1), NEW DELHI

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ITA 2048/DEL/2019Status: HeardITAT Delhi28 January 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 accepted the assessee's request to withdraw the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI AMIT SHUKLA, HON’BLE

Hearing: 28.01.2022Pronounced: 28.01.2022

ORDER PER G.S. PANNU, PRESIDENT :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of Learned CIT(A)-16,New Delhi.

2.

At the time of hearing, Ld. AR for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme.

He further submitted that the assessee has filed Form 4 under VSVS, 2020 Act and is waiting for the issue of a Certificate of immunity and settlement of dispute in Form5 by the prescribed authority.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 28th January, 2022.

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