ANITA YADAV,GURUGRAM vs. PR.CIT, C- II, NEW DELHI

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ITA 4995/DEL/2019Status: DisposedITAT Delhi13 May 2022AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income-tax Act. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn because the dispute was settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY

Hearing: 13.05.2022Pronounced: 13.05.2022

This is an appeal by the assessee against order dated 31.03.2019 of learned Commissioner of Income tax, Central –II, New Delhi, passed under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.

2.

When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 04.05.2022 seeking withdrawal of the appeal as the dispute with the Revenue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of Form 5, dated 15.06.2021, issued by the designated authority has also been enclosed to the aforesaid letter.

3.

Learned Departmental Representative did not oppose the withdrawal of appeal by the assessee.

4.

In view of the facts discussed above and considering assessee’s request, we permit withdrawal of the appeal.

Accordingly, appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

Order pronounced in the open court on 13th May, 2022

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