SANJAY GUPTA,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

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ITA 4787/DEL/2019Status: DisposedITAT Delhi18 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 allowed the assessee's request to withdraw the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for assessment year 2015-16. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT 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-2”: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Ramesh Goyal, CA
For Respondent: Shri Farat Khan, Addl. CIT (DR)
Hearing: 18/02/2021

This appeal filed by the assessee is directed against the order dated 16th April, 2019 passed by the Ld. CIT (A) 20, New Delhi relating to assessment year 2015-16.

2.

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. In view of the above submission of the Ld. Counsel for the assessee and in absence of any objection from the side of the Ld. Addl. CIT(DR), the request of the assessee seeking withdrawal of the appeal is allowed. The appeal filed by the assessee is accordingly dismissed.

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