RAJA RAM JAIN HUF,DELHI vs. ITO, WARD- 48(1), NEW DELHI

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ITA 424/DEL/2019Status: DisposedITAT Delhi25 March 2022AY 2014-153 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 assessee requested withdrawal of the appeal as they had opted for settlement under The Direct Tax Vivad se Vishwas Act, 2020. The tribunal accepted the request and permitted the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & SHRI SAKTIJIT DEY

For Appellant: Shri Ashish Jain
For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 25.03.2022Pronounced: 25.03.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against the order dated 31.12.2018 of learned Commissioner of Income-Tax (Appeals)-16, New Delhi for the assessment year 2014-15.

2.

Learned Authorized Representative of the assessee has filed letter dated 15.03.2022, seeking withdrawal of the appeal as the assessee has opted for settling the dispute under The Direct Tax Vivad se Vishwas Act, 2020.

3.

Learned Departmental Representative has no objection to the aforesaid request of the assessee. In view of the aforesaid, accepting assessee’s request, we permit withdrawal of the present appeal.

Accordingly, appeal is dismissed as withdrawn.

4.

In the result, the appeal is dismissed.

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