MAHABALA DEVADIGA,NEW DELHI vs. ITO WARD-16(1), NEWDELHI

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ITA 1737/DEL/2019Status: HeardITAT Delhi02 February 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 had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020 and requested withdrawal of the appeal. The Tribunal noted the application and dismissed the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. At the time of hearing, no one appeared for the assessee, who had requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 ‘E’, NEW DELHI

Before: SH. KUL BHARAT & SH. PRADIP KUMAR KEDIA

Hearing: 02/02/2022Pronounced: 02/02/2022

PER BENCH : This appeal filed by the assessee is preferred against the order of the CIT(A)-15, Delhi dated 02.03.2019 for A.Y. 2014-15. 2. None appeared on behalf of the assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter, received by 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. Noting the contents of the application the appeal is dismissed as withdrawn. 4. Decision announced in the open court in the presence of both the parties on 02.02.2022.

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