KUMUD GUPTA,NEW DELHI vs. ACIT, CIRCLE-32(1), NEW DELHI

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ITA 2669/DEL/2019Status: DisposedITAT Delhi04 February 2021AY 2015-163 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 permitted the assessee to withdraw the appeal. The withdrawal was made subject to the issuance of Form No. 3 in favor of the assessee.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee sought to withdraw the appeal because the matter was under consideration with the Department under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to the pendency of proceedings under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-1” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 04.02.2021Pronounced: 04.02.2021

PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-11, New Delhi, Dated 31.01.2019, for the A.Y. 2015-2016.

1.

2 ITA.No.2669/Del./2019 Smt. Kumud Gupta, New Delhi. 2. Learned Counsel for the Assessee seeks permission to withdraw the appeal as the matter is under consideration with the Department under VIVAD SE VISHWAS SCHEME, 2020 and there is likely good of the application filed under the VIVAD SE VISHWAS SCHEME being accepted by the Ld. Principal Commissioner of Income Tax, New Delhi.

3.

In view of the above, appeal of assessee is dismissed as withdrawn, subject to issue of Form No.3 in favour of the assessee.

4.

In the result, appeal of Assessee dismissed as withdrawn.

Order pronounced in the open Court.

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