SANJAY RAJPUT & SONS (HUF),NEW DELHI vs. ITO, WARD-56(3), NEW DELHI

PDF · subscribers
ITA 2508/DEL/2019Status: DisposedITAT Delhi10 March 2022AY 2014-152 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 The appeal was dismissed as withdrawn.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 AY 2014-15. During the hearing, the assessee's counsel requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI

Before: SHRI RAMA KANTA PANDA & SHRI KUL BHARAT

For Respondent: Shri Umesh Takyar, Sr.DR
Hearing: 04.02.2022Pronounced: 10.03.2022

ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-37, New Delhi dated 31.12.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The Ld. Counsel for the assessee, vide its letter dated NIL, received through email, has 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.

3.

Learned Sr. DR has no objection.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 10th March, 2022.

Recent GST High Court judgments

Search GST case law →