HALDIRAM FINCAP PVT LTD,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

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ITA 4566/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 appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 ‘E’ : NEW DELHI

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

For Appellant: Shri Aditya Chhajed, Adv
For Respondent: Shri Gaurav Pundir, Sr. DR
Hearing: 29.09.2021Pronounced: 29.09.2021

PER R.K. PANDA, AM :

1.

These appeals by the assessee for the assessment years 2013-14 & 2014-15 are directed against the separate Orders of Learned CIT(A)-22, New Delhi.

2.

The assessee’s A.R. vide his separate letters dated 22.09.2021 has requested for withdrawal of the captioned 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 in both the assessment years.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeals.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 29th September, 2021.

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