PIYUSH IMPEX PVT LTD,NEW DELHI vs. ITO WARD - 20(4), NEW DELHI

ITA 4130/DEL/2019Status: DisposedITAT Delhi14 September 2023AY 2010-11Bench: SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL (Accountant Member)2 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 Tribunal allowed the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. During the hearing, the assessee opted for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's eligibility and opting for settlement under the Vivad se Vishwas Scheme, leading to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: F: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & GIRISH AGRAWAL

Hearing: 14.09.2023Pronounced: 14.09.2023

ORDER

PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-7, Delhi order dated 07.03.2019 for AY 2010-11. 2. During the course of hearing, at the very outset, the assessee has opted for settlement of the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the Department also issued Form No.5 dated 13.12.2021, which is placed on record. 3. In view of the above and in absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing i.e., on 27.04.2023. Sd/- Sd/- [GIRISH AGRAWAL] [CHANDRA MOHAN GARG] ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 14th September, 2023 NV/-

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