SIDDHARTH CHAUDHRY,NEW DELHI vs. ITO WRAD - 70(3), NEW DELHI

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ITA 4770/DEL/2019Status: DisposedITAT Delhi04 February 2021AY 2014-152 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee subsequently opted to settle the tax dispute 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The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme.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 Rajiv Saxena, Advocate &, Ms Sumangala Saxena, Advocate
For Respondent: Shri Faran Khan, Sr. DR
Hearing: 04.02.2021Pronounced: 04.02.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 20.09.2017 of the CIT(A)-21, New Delhi, relating to the assessment year 2014-15. 0 2. The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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