GAJANAND GUPTA,NEW DELHI vs. ITO, WARD- 41(3), NEW DELHI

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ITA 7327/DEL/2019Status: DisposedITAT Delhi18 March 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC-2’ BENCH,

Before: SHRI BHAVNESH SAINI, & SHRI N.K. BILLAIYA

For Appellant: Shri Raja Kumar, Adv
Hearing: 18.03.2021Pronounced: 18.03.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] -14, New Delhi dated 31.07.2019 pertaining to Assessment Year 2011-12.

2.

Before us, the ld. counsel for the assessee submitted an application dated 16.03.2021 requesting for withdrawal of appeal. It has been stated that the quarrel has been settled under the Vivad se Vishwas Scheme, 2020 and the appellant is in receipt of Form No. 3.

3.

Noting the contents of the applications, the appeal is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 18.03.2021.

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