MADHUKAR ARENJA,NEW DELHI vs. ACIT, CIRCLE-47(1), NEW DELHI

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ITA 7698/DEL/2018Status: DisposedITAT Delhi02 December 2020AY 2014-153 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 permitted the assessee to withdraw the appeal, subject to the issuance of Form No. 3 under the Vivad se Vishwas Scheme. The stay application was rendered infructuous.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad se Vishwas Scheme, 2020, for settlement of the dispute. The assessee requested permission to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 02.12.2020Pronounced: 02.12.2020

ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-16, New Delhi, Dated 11.09.2018, for the A.Y. 2014-2015.

2 ITA.No.7698/Del./2018 & S.A.No.377/Del./2019 Shri Madhukar Arenja, New Delhi.

2.

Learned Counsel for the Assessee filed an application on record stating therein that assessee has gone in reconciliation under the VIVAD SE VISHWAS SCHEME, 2020. Form Nos.1 and 2 are attached herewith. He has, therefore, submitted that assessee may be permitted to withdraw the appeal, subject to issue of Form No.3. The stay application has become infructuous.

3.

In view of the above, the assessee is directed to withdraw the appeal, subject to issue of Form No.3 in favour of the assessee.

4.

In the result, appeal of Assessee is dismissed and Stay Application of the assessee has become infructuous and is dismissed. Order pronounced in the open Court.

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