TOSHI,NEW DELHI vs. ITO, WARD-39(2), NEW DELHI

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ITA 1467/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2014-152 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 The appeal was dismissed as withdrawn.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 against the CIT(A)'s order for AY 2014-15. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal, based on opting for settlement under the Vivad Se Vishwas Act, should be granted.

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, ‘E’: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

Hearing: 29.09.2021Pronounced: 29.09.2021

This appeal filed by the assessee is directed against the order dated 29.01.2019 of the learned CIT(A)-13, New Delhi, relating to Assessment Year 2014-15.

2.

The learned counsel for the assessee, vide its letter dated 28.08.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 29.09.2021.

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