SUBHASH CHANDER KHANNA,NEW DELHI vs. ITO WARD - 50(3), NEW DELHI

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ITA 4469/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2008-093 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 The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of the appeals filed before the ITAT. This request was made because the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural consequence of opting for the settlement scheme on ongoing appeals.

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 ‘E’: NEW DELHI

Hearing: 29.09.2021Pronounced: 29.09.2021

Heard together (2 matters)

I.T.A No.4469/Del/2019
I.T.A No.4471/Del/2019

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

ORDER PER R.K.PANDA, AM: Both the appeals have been preferred by the assessee. 25.04.2019 passed by the learned CIT(A)-17, New Delhi {CIT(A)} for Assessment Year 2008-09 and is against the order dated 31.01.2019 passed by the learned CIT(A)-35, New Delhi for Assessment Year 2008-09.

2.

The learned counsel for the assessee, vide email letter dated 27th March, 2021 has requested for withdrawal of the appeals filed by the assessee 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In the result, the appeals of the assessee are dismissed as withdrawn.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 in the presence of both the parties on 29th September, 2021.

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