PURAN CHAND,DELHI vs. ITO WARD-34(1), NEW DELHI

PDF · subscribers
ITA 2462/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2015-163 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 assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Anil Jain, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 27.10.2021

O R D E R PER R K PANDA, AM This appeal filed by the assessee is directed against the order dated 07.12.2018 of the CIT (A)-12, New Delhi, relating to the assessment year 2015- 16.

2.

The ld. Counsel for the assessee, at the time of hearing, sought withdrawal of the appeal filed by the assessee stating 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. The assessee has also enclosed copy of Form No.3 obtained from the Department. He accordingly submitted that this appeal may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld.Sr. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →