SHRI PREM PRAKASH CHOUDHARY,NEW DELHI vs. DCIT, NEW DELHI

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ITA 671/DEL/2009Status: DisposedITAT Delhi10 August 2021AY 2002-033 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal with liberty to recall it if the dispute is not settled under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2002-03. The assessee informed the tribunal that they have opted for the Vivad Se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme, 2020, leading to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. N. K. BILLAIYA

For Respondent: Smt. Sushma Singh, CIT DR
Hearing: 10/08/2021Pronounced: 10/08/2021

This appeal filed by the assessee is preferred against the order of the CIT(A)-III, Delhi dated 31.12.2008 for A.Y. 2002-03.

2.

Vide letter dated 09.08.2021 the assessee brought to the notice of the Bench that he has opted the Vivad Se Vishwas Scheme, 2020 to settle the impugned dispute and awaiting form No.3 from the department.

3.

The Counsel though moved an application for adjournment but before the Bench agreed to withdraw the appeal with a liberty to recall the appeal if the dispute is not settled under the Vivad Se Vishwas Scheme, 2020.

4.

The appeal is accordingly dismissed as withdrawn with a liberty to the assessee to approach this Tribunal if their dispute is not settled under the Vivad Se Vishwas Scheme, 2020 as per the provisions of law.

5.

Decision announced in the open court in the presence of both the representatives on 10.08.2021.

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