What did the Tribunal hold?

The tribunal considered the assessee's application and dismissed the appeal as withdrawn. The assessee was granted liberty to file a miscellaneous application for recall if not issued Form No. 3 under the scheme.

The assessee filed an appeal against the CIT(Appeals) order. The assessee later informed the tribunal that they are contemplating settling the dispute under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's intention to settle under the Vivad se Vishwas Scheme.

Ruchi Jain, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Kapil Goel, Adv.;

For Respondent: Shri Ramesh Kumar, Sr. DR

Hearing: 25/11/2020Pronounced: 25/11/2020

This appeal is filed by the assessee against the order of the CIT (Appeals)-37, New Delhi dated 28TH February, 2019 for Assessment ear 2014-15.

The assessee has submitted a letter that assessee is contemplating to settle this dispute under Vivad se Vishwas Scheme.

The ld. DR submitted that till now assessee has not filed any declaration under that Scheme.

We have carefully considered the application of the assessee. In view of this application we dismiss the appeal of the assessee as withdrawn with liberty to the assessee to file Miscellaneous application for recall of this order in case assessee is not issued Form No. 3

under that Scheme. Accordingly appeal of the assessee is treated as withdrawn and dismissed.

Order pronounced in the open court on : 25/11/2020.

RUCHI JAIN,NEW DELHI vs. ITO, WARD-59(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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