SUNIL KUMAR,NEW DELHI vs. PR.CIT- 11, NEW DELHI

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ITA 4137/DEL/2019Status: DisposedITAT Delhi08 May 2023AY 2014-152 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 withdrawal of the appeal as requested by the assessee. The assessee was granted liberty to seek restoration if they failed to avail the VSV scheme for bonafide reasons.

What were the facts?

The assessee filed an appeal against an order for AY 2014-15. The assessee subsequently sought to withdraw the appeal, stating they had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH. C.M. GARG & SH. PRADIP KUMAR KEDIA

Hearing: 08/05/2023Pronounced: 08/05/2023

Date of hearing: 08/05/2023 Date of Pronouncement: 08/05/2023 ORDER

PER PRADIP KUMAR KEDIA, AM:

1.

This appeal by the assessee is preferred against the order of the Pr. CIT (A)–11, New Delhi dated 13.03.2019 pertaining to A.Y.2014-15.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 01.04.2023 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 08/05/2023

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