TAJINDER KAUR,NEW DELHI vs. ITO WARD 45(5), NEW DELHI

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ITA 2431/DEL/2019Status: DisposedITAT Delhi25 April 2022AY 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 The appeal was dismissed as withdrawn.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 assessment year 2012-13. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 “G” BENCH: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI KUL BHARAT

For Appellant: Ms. Sonia Chawla, CA
For Respondent: Shri Umesh Takyar, Sr.DR
Hearing: 25.04.2022Pronounced: 25.04.2022

ORDER

PER KUL BHARAT, JM :

1.

This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-15, Delhi dated 04.01.2019.

2.

The Ld. Counsel for the assessee, vide its letter dated 25.04.2022, received through email, has requested for withdrawal of the appeal filed by her 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 25th April, 2022.

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