GAURAV MALHOTRA,NEW DELHI vs. DCIT CIRCLE 10(1), NEW DELHI

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ITA 6332/DEL/2019Status: DisposedITAT Delhi27 April 2023AY 2014-153 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 noted that the assessee had opted for settlement under the Vivad se Vishwas Scheme. In the absence of any objection from the Revenue, the assessee's request for withdrawal was allowed.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee had opted for settlement under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “B”: DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI M. BALAGANESH

Hearing: 26.04.2023Pronounced: 27.04.2023

ORDER PER CHANDRA MOHAN GARG, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-4, New Delhi, dated 21.02.2019 in Appeal No.120/17-18/CIT(A)-4 relating to the A.Y. 2014-15.

2 ITA.No.6332/Del./2019 Gaurav Malhotra

2.

During the course of hearing, at the very outset, Learned Counsel for the Assessee submitted that 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, 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D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.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.

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