MAHESH KUMAR GUPTA,DELHI vs. ITO WARD-59(3), NEW DELHI

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ITA 3575/DEL/2019Status: HeardITAT Delhi14 December 2023AY 2014-15Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR, U.S. (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under Vivad Se Vishwas Scheme. The primary issue was the assessee's intent to settle the dispute through a government scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 5(2)

AI-generated summary — verify with the full judgment below

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

Hearing: 14/12/2023Pronounced: 14/12/2023

ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-37, New Delhi,

[hereinafter referred to as ‘Ld. CIT(A)’] in Appeal No.CIT(A), Delhi-

37/10158/2016-17 dated 28/02/2019 against the order passed by Income Tax Officer, Ward-59(3), New Delhi (hereinafter referred to as the ‘Ld. AO’) u/s 143(3) of the Income Tax Act (hereinafter Mahesh Kumar Gupta vs. ITO referred to as ‘the Act’) on 30/12/2016 for the Assessment Year

2014-15.

2.

The Learned Counsel for the assessee, vide letter dated 02/05/2022 has requested for withdrawal of the appeal filed by the assessee and stated 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. A certificate to this effect under Section 5(2) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 14th December, 2023.

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