TARUN DEV SHARMA,NEW DELHI vs. ITO WARD-8(3), NEW DELHI

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ITA 9473/DEL/2019Status: DisposedITAT Delhi15 June 2021AY 2010-112 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 as the dispute was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute is settled under a tax settlement scheme.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: Ms Sangeeta Singh, CA
For Respondent: Shri R.K. Gupta, Sr. DR
Hearing: 15.06.2021Pronounced: 15.06.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 04.10.2019 of the CIT(A)-3, New Delhi, relating to the assessment year 2010-11.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground 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. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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