ANUP JAIN,GURGAON vs. ITO, WARD- 1(2), GURGAON

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ITA 5283/DEL/2019Status: DisposedITAT Delhi13 October 2021AY 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2014-2015. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI R.K. PANDA

Hearing: 13.10.2021Pronounced: 13.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.5283/Del./2019 Assessment Year 2014-2015 The Income Tax Officer, Shri Anup Jain, Ward – 1 (2), 5th Floor, K-10/34, First Floor, vs. HSIIDC Building, Vanijya DLF Phase-II, Nikunj, Udyog Vihar, Gurgaon – 122 002 Phase-V, Gurgaon. PAN ACQPJ2581F PIN 122016. Haryana. (Appellant) (Respondent) For Assessee : -None- For Revenue : Sh. R.K. Gupta, Sr. DR Date of Hearing : 13.10.2021 Date of Pronouncement : 13.10.2021 ORDER

This appeal filed by the Assessee is directed against the Order dated 28.03.2019 of the Ld. CIT(A)-1, Gurgaon, relating to the A.Y. 2014-2015.

2.

None appeared on behalf of the assessee. However, an application has been filed by the assessee requesting to withdraw the appeal on the ground that 2 ITA.No.5283/Del./2019 Shri Anup Jain, Gurgaon. assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and has filed Form No.3 issued by the Department.

3.

In view of the above and in the absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court at the time of hearing itself i.e., on 13.10.2021.

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