RAM BHAGAT YADAV,BAHADURGARH vs. ITO, WARD-5, ROHTAK

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ITA 3652/DEL/2019Status: DisposedITAT Delhi03 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. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary declarations.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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 Naveen Kumar Goyal, CA
For Respondent: Shri Farat Khan, Sr. DR
Hearing: 03/02/2021

This appeal filed by the assessee is directed against the order dated 19th March, 2019 passed by the Ld. CIT (A)- Rohtak relating to assessment year 2015-16.

2.

The Ld. Counsel for the assessee, at the outset submitted that the assessee has opted for the Vivad Se Vishwas Scheme 2020 and has filed the declaration in Form 1 and 2 and has received Form 3 from the Ld. Principal Commissioner of Income Tax. He accordingly requested that the appeal filed by the assessee may kindly allowed to be withdrawn. In absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeal is allowed. The appeal is dismissed as withdrawn.

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