RISHAB JAIN,NEW DELHI vs. ITO WARD 58(1), NEW DELHI

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ITA 3244/DEL/2019Status: DisposedITAT Delhi01 July 2021AY 2014-152 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The tribunal dismissed the appeal as withdrawn. This was based on the assessee's request to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-2’ NEW DELHI

Before: SHRI KUL BHARAT & SHRI O.P. KANT

Hearing: 01.07.2021Pronounced: 01.07.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-37, New Delhi, dated 20.03.2019 passed for assessment year 2014-15. 2. None appeared on behalf of the assessee. We have heard learned DR through Video Conferencing. 3. The learned counsel for the assessee, vide letter dated 24.06.2021, has requested for withdrawal of the appeal as 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”. Form No. 3 has been issued in favour of the assessee, which is placed on record. The learned counsel, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

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