PAWAN KANSAL,NEW DELHI vs. ACIT CENTRAL CIRCLE-10, NEW DELHI

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ITA 8210/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2016-173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2014-15, 2015-16, and 2016-17. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 ‘A’: NEW DELHI

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

Hearing: 27.10.2021Pronounced: 27.10.2021

Heard together (6 matters)

ITA No.2069/Del/2019
ITA No.2070/Del/2019
ITA No.2071/Del/2019
ITA No.8208/Del/2019
ITA No.8209/Del/2019
ITA No.8210/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

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 order of learned CIT(A)-27,

2 ITA-2069 & Ors New Delhi, dated 30.01.2019, & for 8209/Del/2019 dated 12.07.2019.

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In the result, the appeals of the assessee are dismissed as withdrawn.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