SURENDRA KAPOOR HUF,FARIDABAD vs. ITO WARD - II(4), FARIDABAD

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ITA 948/DEL/2020Status: DisposedITAT Delhi22 December 2021AY 2011-122 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 The appeal was dismissed as withdrawn, with liberty granted to seek recall if the Vivad Se Vishwas declaration was not accepted.

What were the facts?

The assessee sought withdrawal of their appeal before the ITAT. This was because the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

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 SAKTIJIT DEY

Hearing: 22.12.2021Pronounced: 22.12.2021

Date of hearing 22.12.2021 Date of pronouncement 22.12.2021 ORDER This is an appeal against order dated 30.12.2019 of learned Commissioner of Income Tax (Appeals), Faridabad, pertaining to assessment year 2011-12.

2.

At the outset, learned counsel appearing for the assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 17.12.2021, to this effect, filed by learned counsel is also kept on record.

3.

Learned Departmental Representative did not express any objection to the aforesaid request of the assessee.

4.

Having heard the parties and perused the material on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Further, in pursuance to certificate issued in Form No. 3 by the designated authority, the assessee has also paid the tax due and filed Form No. 4.

5.

In view of the aforesaid, accepting assessee’s request, I permit withdrawal of the present appeal. Accordingly, appeal is dismissed as withdrawn. However, in the unlikely event of assessee’s declaration under Direct Tax Vivad Se Vishwas Act, 2020 not being accepted for any reason, liberty is granted to the assessee to seek recall of the order and restoration of the appeal.

6.

In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 22nd December, 2021

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