BRIJ MOHAN LABROO,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

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ITA 6367/DEL/2017Status: DisposedITAT Delhi25 March 2021AY 2011-122 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 to withdraw the appeal because they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The Tribunal considered the application for withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2011-12. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Respondent: Shri Ashok Gautam, Sr.DR
Hearing: 25.03.2021Pronounced: 25.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 16.08.2017 passed by learned Commissioner of Income Tax (Appeals)-11, New Delhi, for assessment year 2011-12. 2. None present for the assessee. We have heard learned DR through Video Conferencing.

3.

The assessee, vide application dated 23.03.2021, has requested for withdrawal of the appeal as 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”. Form No. 3 issued by the respective Principal Commissioner of Income Tax has been received by the assessee, which is placed on record. The assessee, 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 In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.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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