SHAILLY LUTHRA,NEW DELHI vs. ITO WARD-38(3), NEW DELHI

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ITA 3078/DEL/2019Status: HeardITAT Delhi28 January 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee's authorized representative requested the withdrawal of the appeal, stating that the dispute was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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)-13,New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his letter dated 13.12.2021 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, 2020 and had paid the tax arrears amounting to Rs. 690770/- for full and final settlement of tax and accordingly, the Form-5 dated 08.4.2021 has been issued by the PCIT, Delhi -12.

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In the result, the appeal of the assessee is dismissed as withdrawn.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