MANISH JAIN,NEW DELHI vs. DCIT CIRCLE-22(1), NEW DELHI

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ITA 472/DEL/2020Status: DisposedITAT Delhi29 November 2021AY 2015-162 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 The appeal was dismissed as withdrawn based on the assessee's decision to opt for the Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently requested withdrawal of the appeal, stating they had opted for the Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vishwas Scheme, 2020.

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 28.10.2019 of the learned CIT(A)-34, New Delhi, relating to Assessment Year 2015-16.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide his letter dated 15.10.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

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