SURENDRA KUMAR GUPTA,NEW DELHI vs. ACIT CIRCLE, NAJIBABAD

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ITA 6299/DEL/2019Status: DisposedITAT Delhi20 May 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 allowed the assessee's application to withdraw the appeal. This was because the matter in issue had been settled under the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-2015. The assessee did not appear for the hearing but filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal. This was due to the settlement of the dispute under a government scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-1” : DELHI

Before: SHRI R.K. PANDA

Hearing: 20.05.2021Pronounced: 20.05.2021

ORDER This appeal filed by the Assessee is directed against the Order of the Ld. CIT(A), Moradabad, Dated 10.06.2019, for the A.Y. 2014-2015.

2.

None appeared on behalf of the assessee. However, Assessee has filed an application seeking permission to withdraw the appeal as the matter in issue

1.

2 ITA.No.6299/Del./2019 Shri Surendra Kumar Gupta, New Delhi. has been settled under VIVAD SE VISHWAS SCHEME, 2020 and Form No.3 has already been issued by the Department. He has, therefore, sought permission to withdraw the appeal.

3.

In view of the above, appeal of the Assessee dismissed as withdrawn.

Order pronounced in the open Court at the time of hearing itself i.e., on 20.05.2021.

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