PUNAM KANSAL,NEW DELHI vs. ACIT CIRCLE-19, NEW DELHI

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ITA 2072/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of appeals for assessment years 2014-15, 2015-16, and 2016-17. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn and dismissed as the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

Hearing: 27.10.2021Pronounced: 27.10.2021

ORDER PER R.K.PANDA, AM :

These appeals by the assessee for the assessment years 2014-15, 2015- 16, 2016-17 respectively is directed against the separate orders dated 30.01.2019 for & 2073/Del/2019, dated 15.07.2019 for ITA No.

2 ITA-2072 & Ors 8211/Del/2019, dated 12.07.2019 for dated 11.09.2019 for ITA No. 8213/Del/2019, dated 29.03.2019 for ITA No. 4082/Del/2019 of learned CIT(A)-27, New Delhi.

2.

The learned counsel for the assessee, vide its letter dated 29.09.2021, received by email’, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 27th October, 2021 in presence of both the parties.

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