NARESH KUMAR JAIN,DELHI vs. ITO WARD 47(4), NEW DELHI

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ITA 6000/DEL/2019Status: DisposedITAT Delhi28 January 2021AY 2011-123 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The Tribunal dismissed the appeal as withdrawn based on the assessee's concession. Liberty was granted to revive the appeal if the settlement under the scheme failed for technical reasons.

What were the facts?

The assessee sought permission to withdraw the appeal before the ITAT. This was because the assessee had decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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: SH. N. K. BILLAIYA

Hearing: 28/01/2021Pronounced: 28/01/2021

This appeal filed by the assessee is preferred against the order of CIT(A)-16, New Delhi dated 26.03.2019 pertaining to A.Y. 2011-12.

2.

At the very outset the counsel for the assessee drew our attention to the letter filed by which the assessee sought permission to withdraw the appeal as the appellant has decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

3.

On such concession appeal is dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeal if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

On such concession the appeal is dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 28.01.2021.

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