SEEMA GANDHI,NEW DELHI vs. ITO,WARD-69(2), NEW DELHI

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ITA 1106/DEL/2020Status: DisposedITAT Delhi21 February 2025AY 2015-16Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)2 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the 'Vivad se Vishwas Scheme' application fails.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as they had opted for the 'Vivad se Vishwas Scheme, 2024'.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the 'Vivad se Vishwas Scheme'.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

Hearing: 21/02/2025Pronounced: 21/02/2025

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-28, New Delhi (‘Ld. CIT(A) ’ for short] dated 15/01/2020 for the Assessment Year 2015-16.

2.

The Assessee filed a letter seeking to withdraw the present appeal on the ground that Assessee has opted to avail benefits of ‘ Vivad se Vishwas Scheme, 2024’ (‘VSVS’) and also produced the Form No. 1 & 2 issued under the scheme.

3.

The ld. DR submitted no objection to withdraw the Appeal.

4.

Recoding the submission made by the Assessee, we dismiss the Appeal of the Assessee with a liberty to get the Appeal restored in case of application under ‘VSVS’-2024 fails for any reason.

5.

In the result, appeal is filed by the Assessee is dismissed as withdrawn.

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