SATISH MEHTA,CHANDIGARH vs. ACIT CENTRAL CIRCLE-20, NEW DELHI

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ITA 5796/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2015-162 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 assessee requested to withdraw the appeals as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The Tribunal accepted this request.

What were the facts?

The assessee filed appeals for assessment years 2013-14 to 2015-16. Nobody appeared on behalf of the assessee during the virtual hearing.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI R.K. PANDA & BEFORE SHRI R.K. PANDA & BEFORE SHRI R.K. PANDABEFORE SHRI R.K. PANDA & AND MS. SUCHITRA KAMBLE

For Respondent: Shri Gaurav Pundir, Senior DR
Pronounced: 29.09

PER R.K. PANDA, AM PER R.K. PANDA, AM : PER R.K. PANDA, AM PER R.K. PANDA, AM These appeals by the assessee for the assessment years 2013- 14 to 2015-16 are directed against the order of learned CIT(A)-27, New Delhi dated 4th June, 2019

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The learned counsel for the assessee, vide letter dated 23rd September, 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.

2 ITA-5794 to 5796/Del/2019

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In the result, the appeals of the assessee are dismissed as withdrawn.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 29th September, 2021.

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