What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be withdrawn, subject to the Revenue Department issuing Form No. 3 in favor of the assessee.

The assessee filed an appeal before the ITAT. The assessee later filed an application under the Vivad se Vishwas Scheme and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to the applicability of the Vivad se Vishwas Scheme.

Shri Akhilesh Kumar, Ghaziabad vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI ANIL CHATURVEDI

Hearing: 18.11.2020

आदेश /O R D E R PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-Ghaziabad dated 09.02.2012 for AY 2008-09. The record revealed that earlier this appeal was dismissed for default, however, the Tribunal allowed miscellaneous application of the assessee and appeal of assessee was restored.

Ld. Counsel for assessee has submitted that assessee has filed application under Vivad se Vishwas Scheme for the assessment year under appeal. Copy of form no. 1 & 2 are placed on record. Ld. Counsel for Shri Akhilesh Kumar Vs. ITO/ I.T.A.No.2288/Del/2012/A.Y.2008-09 assessee, therefore, submitted that appeal of assessee may be allowed to be withdrawn subject to issue of form no. 3 by the Department.

Considering the above statement of Ld. Counsel for assessee, appeal of assessee is dismissed as withdrawn subject to issue of form no. 3 in favour of the assessee by the Revenue Department.

In the result, appeal of the assessee stands dismissed as withdrawn with the above direction.

Order pronounced in the open court on 18/11/2020.

SHRI AKHILESH KUMAR,GHAZIABAD vs. ITO, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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