RADHEY TRADELINK PVT LTD,NEW DELHI vs. ITO WARD - 20(4), NEW DELHI

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ITA 7000/DEL/2019Status: DisposedITAT Delhi01 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 The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘F’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI. & SHRI K. NARASIMHA CHARY

Hearing: 01/12/2021

PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2009-10 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- 38, New Delhi dated 27/05/2019.

2.

None is present on behalf of the assessee. However, ld. Authorized Representative of the assessee, vide its letter dated 29.09.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.

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