NISCHINT KANODIA,DELHI vs. ITO, WARD-42(5), NEW DELHI

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ITA 9857/DEL/2019Status: DisposedITAT Delhi09 August 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 tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and had been issued Form No. 3. Therefore, the assessee sought to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee subsequently settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee 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: Ms. Princy Kumar Singhal, CA

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 31.10.2019, passed by Ld. Commissioner of Income Tax (Appeals)-XLIII, 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 22.04.2021, 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. 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In view of the above, the appeal of the assessee is dismissed as withdrawn.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 9th August, 2021.

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