PARMOD ARORA,NEW DELHI vs. ITO WARD -57(3), NEW DELHI

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ITA 5969/DEL/2019Status: DisposedITAT Delhi22 February 2021AY 2012-133 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. Liberty was granted to revive the appeal if the settlement under the scheme failed for technical reasons.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee subsequently sought to withdraw the appeal as they intended to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivaad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

For Respondent: Mr. Farhat Kha, Sr. DR
Hearing: 22/02/2021Pronounced: 22/02/2021

This appeal filed by the assessee preferred against the order of CIT(A)-19, New Delhi dated 03.04.2017 pertaining to A.Y.2012-13.

2.

At the very outset, we drew our attention to the letter filed by which the assessee sought permission to withdraw the appeal as the appellant has decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

3.

On such concession appeal is dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeal if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

On such concession the appeal is dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 22.02.2021.

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