KAVITA GUPTA,NEW DELHI vs. ITO, WARD- 41(5), NEW DELHI

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ITA 2994/DEL/2018Status: DisposedITAT Delhi01 March 2021AY 2005-063 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 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 assessment year 2005-06. Neither the assessee nor the Revenue appeared for the hearing.

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 BENCH “ SMC-1 ”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

Hearing: 01/03/2021

This appeal filed by the assessee is directed against the order dated 27th March, 2018 passed by the Ld. CIT (A) 14, New Delhi relating to assessment year 2005-06.

2.

None appeared for assessee as well as on behalf of the Revenue. The adjournment application filed by the Revenue was rejected.

3.

Ld. Counsel for the assessee has filed an application seeking withdrawal of the appeal filed by the assessee on the ground that assessee has opted to settle the dispute under Vivad Se Vishwas Scheme - 2020 and has received Form No. 3.

4.

In view of the above, the request of the assessee seeking withdrawal of the appeal is allowed. The appeal filed by the assessee is accordingly dismissed as “withdrawn”.

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