SH. HIMANSHU SHUKLA,NEW DELHI vs. ITO- 1(4), RUDRAPUR

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ITA 6444/DEL/2016Status: DisposedITAT Dehradun05 March 2021AY 2012-132 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2012-13. The assessee subsequently requested to withdraw the appeal, having opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 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 2012-13 is directed against the order of learned CIT(A), Haldwani dated 29th September, 2016.

2.

Nobody appeared on behalf of the assessee at the time of hearing before us. The learned counsel for the assessee, vide letter dated 1st March, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of hearing on 5th March, 2021.

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