Subhash Kumar Goyal, Delhi ITO, Ward- 61(5), New Delhi

Last updated: 24 December 2020

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The Income Tax Appellate Tribunal has dismissed the appeal filed by Subhash Kumar Goyal for the assessment year 2014-15. The assessee submitted a letter stating they had filed under the Vivad se Vishwas Scheme, leading to the appeal being treated as withdrawn. The Revenue did not object to this request.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-20, New Delhi for Assessment Year 2014-15.

Citation :
ITA. No. 1891/Del/2018

INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G”: NEW DELHI

BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER
A N D
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)
ITA. No. 1891/Del/2018
(Assessment Year: 2014-15)

Subhash Kumar Goyal,
C/o. Kapil Goel, Adv.,
F–26/124, Sector –7, Rohini,
Delhi – 110 085.
PAN: AARPG1386Q
(Appellant)

Vs.

ITO,
Ward : 61 (5)
New Delhi
(Respondent)

Assessee by : N o n e;
Revenue by: Shri H.K. Choudhary [CIT]–DR;

Date of Hearing 21/12/2020
Date of pronouncement 21 /12/2020

O R D E R

PER PRASHANT MAHARISHI, A. M.

1. This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-20, New Delhi for Assessment Year 2014-15.

2. The assessee submitted a letter dated 14.12.2020 that assessee has already filed Form No. 1 on 23.11.2020 under Vivad se Vishwas Scheme in accordance with Direct Tax Vivad se Vishwas Act, 2020 and, therefore, the appeal of the assessee may be treated as withdrawn.

3. The ld. DR also did not object and agreed with the contention of the assessee mentioned in the above letter.

4. In view of this we dismiss the appeal of the assessee as withdrawn with a liberty to the assessee to file a Miscellaneous application for recall of this order in case Form No. 3 is not issued by the Revenue.

To know more in details find the attachment file

FAQ :

The appeal concerns Subhash Kumar Goyal for the assessment year 2014-15, filed against an order by the CIT (Appeals)-20, New Delhi.

The appeal was dismissed as withdrawn because the assessee filed Form No. 1 under the Vivad se Vishwas Scheme, indicating a resolution of the dispute.

The Vivad se Vishwas Scheme is a direct tax dispute resolution scheme introduced by the government in 2020.

Yes, the assessee has the liberty to file a Miscellaneous application for recall of this order if Form No. 3 is not issued by the Revenue.