SAMDARSH NAYYAR,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

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ITA 9558/DEL/2019Status: DisposedITAT Delhi12 June 2020AY 2013-142 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 application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later applied to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Venketesh M Chaurasia, Adv

PER G.S. PANNU, VICE PRESIDENT

1.

The appellant-individual has moved an application through the learned representative Shri Venktesh Chourasia vide letter dated 3rd June, 2020, seeking permission to withdraw the captioned appeal for the reason that the assessee has approached the Competent Authority for availing of the Vivad Se Vishwas Scheme, 2020.

2.

In view of the aforesaid, both the parties agreed that the application of the assessee be allowed.

3.

Accordingly, the application of the assessee is allowed and the appeal is dismissed as withdrawn for the aforesaid reason.

Above decision was dictated and pronounced in the Court at the conclusion of the Virtual Hearing on 12th June, 2020.

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