What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the assessee. This dismissal was with liberty to get the appeal restored if the dispute was not settled as per the scheme.

The assessee filed an appeal against the CIT(Appeals) order for AY 2014-15. The assessee later sought withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of an appeal due to the assessee opting for a dispute resolution scheme.

Bharti Arora vs ITO | ITAT Delhi 2023

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

For Appellant: Shri Snehil Jha, Advocate

For Respondent: Shri Kanv Bali, Sr. DR

Hearing: 28.03.2023

(PAN : AEAPA4461P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Snehil Jha, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 28.03.2023 Date of Order : 28.03.2023

ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

This appeal by the assessee is directed against the order of ld. CIT (Appeals)-37, New Delhi dated 07.01.2019 pertaining to the Assessment Year 2014-15.

Ld. AR for the assessee submitted that an application 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

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. Both the parties have no objection with regard to the aforesaid caveat. Consequently, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this 28th day of March, 2023 after the conclusion of the hearing.

BHARTI ARORA,DELHI vs. ITO WARD 59(5), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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