INDER DUTT SHARMA,SHIMLA vs. INCOME TAX OFFICER, SHIMLA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee had opted for the Vivad se Vishwas scheme and requested the appeal be treated as withdrawn. The Revenue did not object, and the Tribunal dismissed the appeal as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT against an order of the CIT(A) for AY 2011-12. During the hearing, the assessee's counsel submitted a withdrawal application.
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The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Order PER PARESH M. JOSHI, J.M. : This is an appeal filed by the Assessee against the order dt. 21/05/2024 of Ld. CIT(A)/NFAC, Delhi pertaining to Assessment Year 2011-12. 2. During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:
SUB: WITHDRWAN OF APPEAL IN THE CASE OF SH. 1NDER DUTT SHARMA, SH1V N1LAYAM BELOW BCS, SHIM LA FOR THE ASSET. YEAR 2011-12 PAN: AXOPS8083J Sir, In connection with above it is .submitted that assessment in the case of assessee was completed u/s 143(3) r.w.s 147 of the I.T Act, 1961. Assessee preferred an appeal before the Worthy CIT(A), wherein the appeal was dismissed, thereafter assessee further preferred appeal before your good self.
Sir, it is submitted that assessee have opted for Scheme under Vivad se Vishwas Act, 2024, copy of Form-1 is enclosed herewith. It is therefore requested that appeal filed ma) kindly be treated as withdrawn.
Thanking you Yours faithfully (ASHRAY SARNA) Counsel for the assessee
Ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the Assessee is dismissed.
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