UMA BHARGAVA,NEW DELHI vs. ITO, WARD-42(3), NEW DELHI

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ITA 5743/DEL/2018Status: DisposedITAT Delhi18 November 2021AY 2010-112 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. The assessee later requested to withdraw the appeal, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘SMC-1’ : NEW DELHI

Before: SHRI RAMA KANTA PANDA

Hearing: 18.11.2021Pronounced: 18.11.2021

This appeal by the assessee for the assessment year 2010-11 is directed against the order dated 26.6.2018 of Learned CIT(A)-14, New Delhi.

2.

None appeared on behalf of the Assessee before me at the time of virtual hearing. However, the assessee vide her letter dated 8.2.2021 has requested for withdrawal of the 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 Senior DR has no objection.

4.

In view of the above, I accept the request of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 18th November, 2021.

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