MANOJ KUMAR JAIN,DELHI vs. ITO WARD - 63(3), NEW DELHI

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ITA 1361/DEL/2019Status: DisposedITAT Delhi06 January 2021AY 2007-082 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 The appeal was dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(Appeals). The assessee sought to withdraw the appeal. The reason for withdrawal was that the matter was settled under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee. The settlement under the Vivad se Vishwas Scheme was the determining factor.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-1”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 06.01.2021Pronounced: 06.01.2021

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-18, New Delhi dated 10.01.2019 for AY 2007-08. 2. Ld. Counsel for assessee seeks permission to withdraw the appeal as the matter in issue is settled in Vivad se Vishwas Scheme, 2020 and Form No. 3 has been issued.

2 ITA.No 1361/Del./2019

3.

In view of the above, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open Court on 06.01.2021.

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