AKASH BHASIN,NEW DELHI vs. ACIT, SPL. RANGE-18, NEW DELHI

PDF · subscribers
ITA 9251/DEL/2019Status: DisposedITAT Delhi12 October 2021AY 2011-122 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 request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme and paid the disputed tax demand.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI R.K. PANDA

Hearing: 12.10.2021Pronounced: 12.10.2021

Shri Akash Bhasin, Addl. Commissioner of D-5, Ground Floor, South Income Tax, vs. Extension Part-1, Special Range-18, New Delhi – 110 049. New Delhi. PAN ADVPB7543H (Appellant) (Respondent) For Assessee : -None- For Revenue : Sh. R.K. Gupta, Sr. DR Date of Hearing : 12.10.2021 Date of Pronouncement : 12.10.2021 ORDER

This appeal filed by the Assessee is directed against the Order dated 30.09.2019 of the Ld. CIT(A)-23, New Delhi, relating to the A.Y. 2011-2012.

2.

None appeared on behalf of the assessee. However, an application has been filed by the assessee requesting to allow the assessee to withdraw the appeal on the ground that assessee has opted for VIVAD SE VISHWAS

2 ITA.No.9251/Del./2019 Shri Akash Bhasin, New Delhi. SCHEME, 2020 and has filed Form No.3 showing notified disputed tax demand of Rs.46,341/- to be paid on or before 30.09.2021 and the said amount was paid by the assessee through challan dated 29.09.2021 [Challan copy filed].

3.

In view of the above and in the absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court at the time of hearing itself i.e., on 12.10.2021.

Recent GST High Court judgments

Search GST case law →