CHETNA BISHT,GHAZIABAD vs. ITO WARD -1(2), GHAZIABAD

PDF · subscribers
ITA 5130/DEL/2019Status: DisposedITAT Delhi28 December 2021AY 2009-102 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 The appeal was dismissed as withdrawn.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 assessment year 2009-10. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 “SMC” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 28.12.2021Pronounced: 28.12.2021

ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2009-10 is directed against the order of Ld. CIT(A), Aligarh dated 10.07.2018.

2.

The Ld. Counsel for the assessee, vide its letter dated 30.10.2021, 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, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 28th December, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →