MUKESH,NEW DELHI vs. ITO, WARD-61(2), NEW DELHI

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ITA 3364/DEL/2019Status: HeardITAT Delhi23 January 2024AY 2015-16Bench: SHRI N.K. BILLAIYA (Accountant Member), MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 O R D E R PER ASTHA CHANDRA (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 accepted the assessee's request for withdrawal of the appeal. The Department's representative had no objection to the withdrawal.

What were the facts?

The assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020. The Department had already issued an order for full and final settlement of tax arrears under the scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA

For Respondent: Shri Muneesh Rajani, DR
Hearing: 23.01.2024Pronounced: 23.01.2024

O R D E R PER ASTHA CHANDRA, JM

The appeal filed by the assessee is directed against the order dated 19.02.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-38, Delhi relating to assessment year 2015-16.

2.

At the outset of the hearing, assessee’s representative requested for withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and the order for full and final settlement of tax arrear in Form No. 5 has already been issued by the Department. A copy of the order in Form No. 5 is also filed.

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