KRISHNA THEOPHILUS,NOIDA vs. ACIT, CENTRAL CIRCLE-15, DELHI

PDF · subscribers
ITA 1052/DEL/2020Status: DisposedITAT Delhi18 December 2023AY 2008-09Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.

What were the facts?

The assessee filed an appeal against an order for AY 2008-09. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI

For Appellant: Shri George Koshi, CA
For Respondent: Shri Waseem Arshad, CIT DR
Hearing: 18.12.2023

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal filed by the assessee is directed against the order of ld. CIT (Appeals)-26, New Delhi dated 23.01.2020 for the Assessment Year 2008-09.

2.

Ld. AR for the assessee submitted that an application dated 18.12.2023 has been filed seeking 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 has filed Form 5 issued by the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed as withdrawn. Order pronounced in the open court on this 18th day of December, 2023 after the conclusion of the hearing.

Recent GST High Court judgments

Search GST case law →