HIMANSHU GUPTA,NEW DELHI vs. ITO WARD-62(4), NEW DELHI

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ITA 6587/DEL/2019Status: DisposedITAT Delhi28 January 2021AY 2010-112 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 assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and paid the taxes. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2010-11. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Appellant: Shri Varun Kumar Johri, CA
For Respondent: Shri Sanjiv Mahajan, Sr. DR
Hearing: 28.01.2021Pronounced: 28.01.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 27th May, 2019 of the CIT(A)-20, New Delhi, relating to the assessment year 2010-11.

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 and after obtaining Form No.3 has paid the taxes also. He accordingly submitted that the appeal filed by the assessee may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed. The appeal filed by the assessee is accordingly dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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