NEHA KHARBANDA,NEW DELHI vs. ITO WARD - 49(3), NEW DELHI

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ITA 8343/DEL/2019Status: DisposedITAT Delhi17 February 2021AY 2015-162 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary declarations.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-2”: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Sumit Gambhir, Advocate
For Respondent: Shri Farat Khan, Sr. DR
Hearing: 17/02/2021

This appeal filed by the assessee is directed against the order dated 12th September, 2019 passed by the Ld. CIT (A)- 17, New Delhi relating to assessment year 2015-16.

2.

The Ld. Counsel for the assessee, at the outset submitted that the assessee has opted for the Vivad Se Vishwas Scheme 2020 and has filed the declaration in Form 1 and 2 and has received Form 3 from the Ld. Principal Commissioner of Income Tax. He accordingly requested that the appeal filed by the assessee may kindly allowed to be withdrawn. In absence of any objection from the side of the Ld. Sr. DR, the request of the assessee seeking withdrawal of the appeal is allowed. The appeal is dismissed as withdrawn.

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