ANAND MEHRA,MEERUT vs. ITO WARD - 48(2), NEW DELHI

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ITA 7531/DEL/2019Status: DisposedITAT Delhi26 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. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC-1 : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Vinod Kumar Goel, Advocate
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 26.07.2021Pronounced: 26.07.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Anand Mehra, Vs ITO, 282, Boundary Road, Ward-48(2), Civil Lines, New Delhi. Meerut (UP). PAN : AAJPM1307R (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Goel, Advocate Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.07.2021 Date of Pronouncement : 26.07.2021 ORDER

This appeal filed by the assessee is directed against the order dated 18th July, 2019 of the CIT(A)-16, New Delhi, relating to the assessment year 2011-12.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal filed by the assessee stating 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 ld. Counsel for the assessee has also submitted that Form No.3 has been issued by the Department. It was accordingly submitted that this appeal may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

4.

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

The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 26th July, 2021.

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