D.G HOMES PVT LTD,NEW DELHI vs. ITO WARD 7(1), NEW DELHI

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ITA 1351/DEL/2019Status: DisposedITAT Delhi11 March 2022AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2008-09. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

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, ‘B’-FRIDAY: NEW DELHI

Before: SHRI R.K. PANDA & SHRI SAKTIJIT DEY

Hearing: 11.03.2022Pronounced: 11.03.2022

This appeal filed by the assessee is directed against the order dated 18.12.2018 of the learned CIT(A)-34, New Delhi, relating to Assessment Year 2008-09.

2.

The assessee’s A.R. filed an application dated NIL seeking for withdrawal of the appeal on the ground that 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.

4.

In view of the above, we accept the request of the assessee’s AR for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 11.03.2022.

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