SUPRIYA GUHA,NEW DELHI vs. ACIT CIRCLE- INTL. TAXATION 1(3)(1), NEW DELHI

PDF · subscribers
ITA 5514/DEL/2019Status: DisposedITAT Delhi29 November 2021AY 2016-172 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 The appeal was dismissed as withdrawn based on the assessee's submission and the Revenue's no objection.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2016-17. During the hearing, no one appeared for the assessee. The assessee requested withdrawal of the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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, ‘I-1’: NEW DELHI

Before: SHRI R.K. PANDA & SH. C.N. PRASAD

Hearing: 29.11.2021Pronounced: 29.11.2021

ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated 10.05.2019 of the learned CIT(A)-42, New Delhi, relating to Assessment Year 2016-17.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide his letter dated 26.10.2021, has requested for withdrawal of the appeal filed by the assessee stating 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 the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 29.11.2021.

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 →