AMBER REALCON PVT. LTD,DELHI vs. ITO WARD 2(3), NEW DELHI

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ITA 3290/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2015-163 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 as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 K NARASIMHA CHARY

For Appellant: Shri Nippun Mittal, CA
For Respondent: Shri M Baranwal , Sr. DR
Hearing: 12.03.2021

This appeal filed by the assessee is directed against the order dated 22.01.2019 passed by the Ld. CIT (A) 32, New Delhi relating to assessment year 2015-16.

2.

The Ld. Counsel for the assessee, vide application dated NIL 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In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.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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