ISHWAR CHAND KAUSHIK,NEW DELHI vs. ACIT, CIRCLE 47(1), NEW DELHI

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ITA 1027/DEL/2019Status: DisposedITAT Delhi13 July 2021AY 2015-162 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. The withdrawal was permitted due to the settlement of tax arrears under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. The assessee sought to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if the tax dispute has been settled under the Vivad Se Vishwas Scheme.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 Aloke Periwal, CA
For Respondent: Shri M.R. Baranwal, Sr. DR
Hearing: 13.07.2021Pronounced: 13.07.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 27.11.2018 of the CIT(A)-16, New Delhi, relating to the assessment year 2015-16.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal filed by the assessee on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. He also filed Form No.3 issued by the PCIT determining the tax liability. In view of the above and in absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

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