What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's submission under the Vivad se Vishwas Scheme. The assessee was granted liberty to file a miscellaneous application if Form No. 3 was not issued.

The assessee filed an appeal against the CIT(Appeals) order. The assessee subsequently filed Form No. 1 under the Vivad se Vishwas Scheme, indicating a desire to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Subhash Kumar Goyal vs ITO | ITAT Delhi 2020

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

Before: SHRI H. S. SIDHUSHRI PRASHANT MAHARISHI

For Respondent: Shri H.K. Choudhary [CIT]–DR;

Hearing: 21/12/2020

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-20, New Delhi for Assessment Year 2014-15.

The assessee submitted a letter dated 14.12.2020 that assessee has already filed Form No. 1 on 23.11.2020 under Vivad se Vishwas Scheme in accordance with Direct Tax Vivad se Vishwas Act, 2020 and, therefore, the appeal of the assessee may be treated as withdrawn.

The ld. DR also did not object and agreed with the contention of the assessee mentioned in the above letter.

In view of this we dismiss the appeal of the assessee as withdrawn with a liberty to the assessee to file a Miscellaneous application for recall of this order in case Form No. 3 is not issued by the Revenue.

In the result, (Del) of 2018 is dismissed.

Order pronounced in the open court on : 21 /12/2020.

SUBHASH KUMAR GOYAL,DELHI vs. ITO, WARD- 61(5), NEW DELHI

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What were the facts?

What were the issues?

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