KANHYA LAL GOYAL,NEW DELHI vs. ITO WARD - 34(1), NEW DELHI

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ITA 8729/DEL/2019Status: DisposedITAT Delhi28 July 2021AY 2011-122 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 allowed the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for settlement under 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 30.08.2019 of the CIT(A)-12, Delhi, relating to the assessment year 2011-12.

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 It is accordingly requested in the application that this appeal may be allowed to be withdrawn.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.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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