VAIBHAV JAIN,DELHI vs. ITO WARD 55(4), NEW DELHI

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ITA 5777/DEL/2019Status: DisposedITAT Delhi10 February 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 requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. 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The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 : SMC-1 : NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 27.05.2019 of the CIT(A)-19, New Delhi, relating to the assessment year 2011-12.

2.

None appeared on behalf of the assessee at the time of hearing. However, application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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