ARJUN SINGH THAKRAN,GURGAON vs. ITO WARD - 1(2), GURGAON

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ITA 288/DEL/2020Status: DisposedITAT Delhi28 June 2022AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee liberty to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2016-17. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, DELHI “A” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Kanav Bali, Sr. DR
Hearing: 28.06.2022Pronounced: 28.06.2022

ORDER

PER KUL BHARAT, JM :

1.

This appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A)-1, Gurgaon dated 29.10.2019.

2.

None appeared on behalf of the assessee at the time of hearing before us. However, the assessee through its AR vide letter dated 02.06.2022 has requested for withdrawal of the appeal filed by it 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 Sr. DR has no objection in this regard.

4.

Therefore, in view of the letter dated 02.06.2022, we give liberty to the assessee for withdrawal of the appeal. The appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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