SANJAY DAFTARI,FARIDABAD vs. ACIT, CIRCLE-2(1), FARIDABAD

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ITA 8321/DEL/2019Status: DisposedITAT Delhi06 May 2022AY 2016-172 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.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 2016-17. The assessee subsequently opted to settle the tax dispute under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under Section 5(1) of the scheme was filed.

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Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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

Before: SHRI G.S.PANNU & SHRI KUL BHARAT

For Respondent: Shri Sanjay Kumar, Sr.DR
Hearing: 06.05.2022Pronounced: 06.05.2022

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), Faridabad dated 22.08.2019.

2.

None appeared on behalf of the assessee at the time of hearing before us. The Ld. Counsel for the assessee, vide its letter dated 25.04.2022 received and requested for withdrawal of the appeal filed by him 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. Form No.5 issued by the Department is also enclosed with the application seeking withdrawal of the appeal.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 06th May, 2022.

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