ANIL RATHI,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 16, NEW DELHI

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ITA 7003/DEL/2018Status: DisposedITAT Delhi29 September 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 assessee requested withdrawal of the appeals as they had opted to settle the tax disputes under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2014-15 and 2015-16. The assessee did not appear for the hearing but filed applications to withdraw the appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 BENCH : E : NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Respondent: Shri Gaurav Pundir, Sr. DR
Hearing: 29.09.2021Pronounced: 29.09.2021

ORDER PER R.K. PANDA, AM: These appeals filed by the assessee are directed against the separate orders dated 14th September, 2018 of the CIT(A)-XXVI, New Delhi, relating to the assessment years 2014-15 & 2015-16.

2.

None appeared on behalf of the assessee at the time of hearing. However, applications have been filed by the assessee seeking withdrawal of the appeals on the ground that the assessee has opted to settle the disputes relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It is accordingly requested in the applications that these appeals may be allowed to be withdrawn.

3.

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

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