SMT. VIBHA VERMA,NOIDA vs. DCIT, NOIDA

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ITA 2958/DEL/2017Status: DisposedITAT Delhi07 January 2021AY 2013-142 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 noted that the assessee requested withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee later requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘G’ : NEW DELHI

Before: SHRI H.S. SIDHU & SHRI B.R.R. KUMAR

ORDER PER H.S. SIDHU, JM :

This appeal by the Assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-1, Noida dated 20.1.2017.

2.

None appeared on behalf of the assessee. However, the Ld. AR of the assessee has filed an email dated 15.12.2020 and requested for withdrawal of the appeal filed by the Assessee stating therein that assessee has opted to 2 ITA-2958/Del/2017 settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

3.

Learned DR has not raised any objection.

4.

In view of the above, the appeal filed by the Assessee has become infructuous, hence, the same is dismissed as such.

5.

In the result, the appeal of the Assessee is dismissed.

Above decision was announced in the Open Court on conclusion of Virtual Hearing on 07th January, 2021.

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