CHARAT AGGARWAL,NEW DELHI vs. ITO, WARD- 28(3), NEW DELHI

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ITA 312/DEL/2019Status: DisposedITAT Delhi22 September 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the VSVS Scheme and had moved a separate application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2014-15. The assessee subsequently moved an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn by the assessee who had opted for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI SANJAY GARG

Hearing: 22.09.2021

Per Sanjay Garg , Judicial Member :

1.

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-10, New Delhi, dated 04.12.2018.

2.

At the outset, the Ld. Counsel for the assessee has submitted that the assessee has availed VSVS Scheme and that therefore, the present appeal may be dismissed as withdrawn.

3.

The assessee, in this respect, has also moved this separate application dated 21.05.2021.

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