MRS. KAMLESH GARG,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2519/DEL/2017Status: DisposedITAT Delhi13 January 2021AY 2013-143 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. Liberty was granted to revive the appeal if the dispute could not be settled under the Vivaad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2013-14. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivaad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. KULDIP SINGH

Hearing: 13/01/2021Pronounced: 13/01/2021

This appeal filed by the assessee preferred against the order of CIT(A)-10, Delhi dated 31.03.2017 pertaining to A.Y.2013-14.

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On such concession both these appeals are dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeals 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 13.01.2021.

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