BHUPINDER SINGH BLR,NEW DELHI vs. ACIT CIRCLE-15(1), NEW DELHI

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ITA 6948/DEL/2019Status: DisposedITAT Delhi01 March 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 Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The Revenue did not appear for the hearing. The assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT if they have opted 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 & SHRI KULDIP SINGH

For Appellant: Shri Jaspal Singh Sethi, Advocate
Hearing: 01/03/2021

This appeal filed by the assessee is directed against the order dated 14th June, 2019 passed by the Ld. CIT (A) 15, Delhi relating to assessment year 2011-12.

2.

None appeared on behalf of the Revenue and the adjournment application filed by the Revenue was rejected.

3.

The Ld. Counsel for the assessee 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 submission of the Ld. Counsel for the assessee, 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 The appeal filed by the assessee is accordingly dismissed as “withdrawn”.

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