SHARAD KUMAR BANSAL (KUF),MORADABAD vs. ITO WARD - 2(2), MORADABAD

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ITA 5845/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2014-153 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 requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal accepted the request.

What were the facts?

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

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT if the dispute is settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri M Baranwal , Sr. DR
Hearing: 30.03.2021

This appeal filed by the assessee is directed against the order dated 13.05.2019 passed by the Ld. CIT (A), Moradabad relating to assessment year 2014-15.

2.

The Ld. Counsel for the assessee, vide e mail dated 23rd March, 2021 has requested for withdrawal of the appeal filed by him 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 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

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