What did the Tribunal hold?

The Tribunal accepted the assessee's statement and dismissed the appeals as withdrawn. Liberty was granted to the assessee to move for recalling the order if Form No. 3 was not issued by the competent authority.

The assessees filed appeals against the orders of the CIT(A) for AY 2015-16. During the hearing, the assessee's counsel stated that the assessees had opted for the Vivad Se Vishwas Scheme and wished to withdraw the appeals.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

Hemlata Kalra, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1” NEW DELHI

Before: SHRI H.S. SIDHU

Assessee by : Sh. Akash Garg, Adv Department b : Sh. Prakash Dubey, Sr. DR O R D E R Assessees have filed the present appeals against the impugned orders dated 28.05.2019 and 27.05.2019 respectively passed by learned CIT(A), New Delhi relating to the assessment year 2015-16. ,6628 /Del/2019 Hemlata Kalra Rajender Kumar Kalra 2. At the time of hearing Mr. Akash Garg, learned counsel for the assessee stated that assessee has availed the Vivad Se Vishwas Scheme and wants to withdraw the appeals filed by the assessee, may be dismissed.

Learned Sr. DR has not raised any objection.

Keeping in view the statement of the learned counsel for the assessee, the present appeal is dismissed as withdrawn with liberty to the assessee to move an application for recalling of this order if Form No. 3 not issued by the competent authority and that will be decided as per law.

In the result, the appeals of the assessees are dismissed.

HEMLATA KALRA,NEW DELHI vs. ITO WARD-40(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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