SHRI PURAN VERMA,DEHRADUN vs. DCIT, DEHRADUN

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ITA 4752/DEL/2016Status: DisposedITAT Dehradun05 March 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2006-07. The assessee subsequently requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH, DEHRADUN

Before: HON’BLE MR. JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

For Appellant: Shri Rajesh Singhal, AR
For Respondent: Shri N.C. Upadhyay, Senior DR
Hearing: 05.03.2021Pronounced: 05.03.2021

PER G.S. PANNU, VICE PRESIDENT :

1.

This appeal by the assessee for the assessment year 2006-07 is directed against the order of learned CIT(A)-2, Agra (Camp at Dehradun) dated 31st March, 2016.

2.

The learned counsel for the assessee, vide letter dated 27th February, 2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Decision pronounced in the open Court in the presence of both the parties on conclusion of hearing on 5th March, 2021.

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