DHARMENDER KUMAR (HUF),NEW DELHI vs. ITO WARD - 50(5), NEW DELHI

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ITA 4909/DEL/2019Status: DisposedITAT Delhi02 September 2021AY 2015-162 pages

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

AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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, ‘SMC’: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Adv. &
Hearing: 02.09.2021Pronounced: 02.09.2021

ORDER This appeal filed by the assessee is directed against the order dated 30.04.2019 of the learned CIT(A)-17, New Delhi, relating to Assessment Year 2015-16.

2.

The learned counsel for the assessee vide its letter dated 12.08.2021, 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, I accept the request of the assessee for withdrawal of the appeal.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 02.09.2021.

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