GOLDEN SPARROW ENTERPRISES PVT LTD,NEW DELHI vs. ITO WARD - 10(2), NEW DELHI

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ITA 8695/DEL/2019Status: DisposedITAT Delhi28 July 2021AY 2012-132 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 to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. At the time of hearing, no one appeared for the assessee, but an application was filed seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 : SMC-2 : NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Shri Vijay Kumar Kataria, Sr. DR
Hearing: 28.07.2021Pronounced: 28.07.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 06.09.2019 of the CIT(A)-4, New Delhi, relating to the assessment year 2012-13.

2.

None appeared on behalf of the assessee at the time of hearing. However, application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It was also informed vide the said application that the assessee has filed Form No.4 on 01.04.2021 evidencing the payment of tax. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.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 appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

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