RAM PRASHAD SHARMA,NEW DELHI vs. ITO WARD-2(4), NEW DELHI

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ITA 4427/DEL/2019Status: DisposedITAT Delhi29 June 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 assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A Form No. 3 was issued in their favour.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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: 29.06.2021Pronounced: 29.06.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-11, New Delhi, dated 26.03.2019 passed for assessment year 2015-16. 2. We have heard Representatives of both the parties through Video Conferencing. 3. The learned counsel for the assessee, vide letter dated 17.06.2021, 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 In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.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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