KORAL SINGLA,HODAL vs. ITO WARD - 1(4), FARIDABAD

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ITA 1010/DEL/2020Status: DisposedITAT Delhi13 July 2021AY 2016-172 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's settlement under the Vivad Se Vishwas Scheme and in the absence of any objection from the Revenue.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later sought to withdraw the appeal, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

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 Koral Singla, Assessee
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 30th December, 2019 of the CIT(A), Faridabad, relating to the assessment year 2006- 07.

2.

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 and Form No.4 evidencing the payment of the disputed tax. 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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