SUREN GOEL (HUF),DELHI vs. ITO, WARD- 53(2), NEW DELHI

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ITA 6480/DEL/2019Status: DisposedITAT Delhi04 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 considered the assessee's request for withdrawal due to opting for the Vivaad Se Vishwas scheme. Since the necessary form was issued and the revenue did not object, the appeal was permitted to be withdrawn.

What were the facts?

The assessee wished to withdraw their appeal before the ITAT. This was because they had opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020. Form No. 3, indicating eligibility for a refund, had already been issued.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-I”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Anuj Khanna, CA
For Respondent: Shri Rajesh Kumar, Sr. DR
Hearing: 04/02/2021Pronounced: 04/02/2021

PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A)-18, New Delhi dated 29.05.2019 for the Assessment Year 2015-16. 2. At the time of hearing of the appeal the ld AR submitted that the assessee would like to withdraw the appeal as it has opted for settlement of the dispute under Direct Taxes Vivaad Se Vishwas Act, 2020. Necessary Form No. 3 has also been issued on 30.12.2020. Therefore, the appeal may be treated as withdraw.

3.

The ld DR did not object to the same.

4.

We have carefully considered the rival contentions and find that Form No. 3 under Direct Taxes Vivaad Se Vishwas Act, 2020 has already been issued to the assessee on 30.12.2020 in the impugned appeal. As per Form No. 3 the assessee is stated to be eligible to be refund.

5.

In the result appeal of the assessee is dismissed as withdrawn.

6.

Order pronounced in the open court on 04/02/2021. - - (BHAVNESH SAINI) ACCOUNTANT MEMBER Dated: 04/02/2021 A K Keot

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