RITU SINGHAL,NEW DELHI vs. ITO WARD - 72(3), NEW DELHI

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ITA 6227/DEL/2019Status: DisposedITAT Delhi12 August 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and sought to withdraw the appeal. Accordingly, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently settled the matter under the Vivad se Vishwas Scheme, 2020. A Form No.3 was issued in favor of the assessee.

What were the issues?

The primary issue was the withdrawal of the appeal 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” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Narender Arora, CA
For Respondent: Shri R.K. Gupta, Sr.D.R

PER AMIT SHUKLA, JUDICIAL MEMBER:

1.

The aforesaid appeal has been filed by the assessee against the impugned order dated 20.06.2019, passed by Ld. Commissioner of Income Tax (Appeals)-XXVIII, New Delhi for the Assessment Year 2014-15.

2.

We have heard Ld. Representatives of both the parties through Video Conferencing. 3. Ld. counsel for the assessee, vide its letter dated 11.08.2021, received through e-mail, stated that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour of the assessee for the year. Copy of Form No.3 has been annexed. He, therefore, seeks permission to withdraw the appeal.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 12th August, 2021.

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