KAMAL KHEMKA,DELHI vs. ITO WARD-16(2), NEW DELHI

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ITA 1884/DEL/2019Status: DisposedITAT Delhi26 July 2021AY 2014-153 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 sought to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme. The Tribunal noted the application and proceeded to dismiss the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2014-15. Subsequently, the assessee filed an application for withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a dispute settlement scheme.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SHRI K.NARASIMHA CHARY

For Respondent: Ms. Anima, Sr DR
Hearing: 26/07/2021Pronounced: 26/07/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the order of the CIT(A)-6, Delhi dated 12.12.2018 pertaining to A.Y. 2014-15.

2.

By application dated 23.07.2021 the counsel for the assessee brought to our notice that the appellant has moved an application for withdrawal of appeal pursuant to opting for settlement dispute in Vivad Se Vishwas Scheme, 2020 to settle the dispute. 3. Noting the contents of the application the appeal is dismissed as withdrawn. 4. Decision announced in the open court in the presence of both the representatives on 26.07.2021.

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