RAMA KAUSHIK,DELHI vs. ITO WARD-39(4), NEW DELHI

ITA 5886/DEL/2019Status: DisposedITAT Delhi09 February 2021AY 2015-162 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 tribunal granted the assessee's request to withdraw the appeals. This was based on the fact that the matters were settled under the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 2014-2015 and 2015-2016. The assessee sought permission to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under a tax amnesty scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-2” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 09.02.2021Pronounced: 09.02.2021

PER BHAVNESH SAINI, J.M.

Both these appeals by Assessee are directed against the separate Orders of the Ld. CIT(A)-13, New Delhi, Dated 07.02.2019 for the A.Ys. 2014-2015 and 2015-2016.

2 ITA.Nos.5885 & 5886/Del./2019 Smt. Rama Kaushik, Delhi. 2. Learned Counsel for the Assessee seeks permission to withdraw both the appeals as the matters are settled under VIVAD SE VISHWAS SCHEME, 2020 and requisite Form have been issued in favour of the assessee in both the appeals.

In view of the above, appeals of assessee are dismissed as withdrawn.

In the result, appeals of the Assessee are dismissed as withdrawn.

Order pronounced in the open Court.

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