SHIV KUMAR GARG,NEW DELHI vs. DCIT, CENTRAL CIRCLE, KARNAL

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ITA 2978/DEL/2018Status: DisposedITAT Delhi16 July 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee's authorized representative requested withdrawal of the appeal, stating that the dispute was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-3, Gurgaon.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s AR vide letter dated 12.7.2021 has requested for withdrawal of the appeal filed by the assessee and stated 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. It was further submitted that a Certificate on prescribed VSV Form 3 has been issued by the department, but at this moment the same could not be downloaded from the website.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced at conclusion of Virtual Hearing on 16th July, 2021.

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