WIZAMAN IMPEX P.LTD,NEW DELHI vs. ACIT, CIRCLE-27(2), NEW DELHI

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ITA 8176/DEL/2018Status: DisposedITAT Delhi07 December 2021AY 2015-162 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 The appeal was dismissed as withdrawn.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 for the assessment year 2015-16. The assessee subsequently 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The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 BENCH ‘F’ NEW DLEHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

Hearing: 07/12/2021

PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- 9, New Delhi dated 14.07.2018.

2.

Learned counsel for the assessee vide its letter dated 23.11.2021, has requested for withdrawal of this appeal, filed by the assessee 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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