SHRIYANCE JAIN,HARIDWAR vs. ITO, WARD-1(3)(3), HARIDWAR

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ITA 2707/DEL/2018Status: DisposedITAT Dehradun08 January 2025AY 2014-15Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to settle the dispute under the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for settlement under the Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘DB’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Ms. Komal Sachdeva, CA
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 08.01.2025Pronounced: 08.01.2025

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A), Haldwani dated 27.02.2018 pertaining to A.Y 2014-15.

2.

Before us, the ld. counsel for the assessee submitted an application dated 02.01.2025 stating that the assessee is opting for a settlement under the Vivad se Vishwas Scheme, 2024. The ld. counsel for the assessee, therefore, prayed for withdrawal of the appeal once Form -1 is filed.

3.

In light of the aforesaid application, appeal of the assessee for A.Y 2015-16 is dismissed as withdrawn. However, liberty is granted to the assessee to revive the appeal in case application of the assessee under Vivad se Vishwas Scheme, 2024 finally fails to mature.

4.

In the result, the appeal filed by the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 08.01.2025.

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