JAGDISH PRASAD SHARMA,GHAZIABAD vs. ITO, WARD- 1(3), GHAZIABAD

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ITA 4835/DEL/2017Status: DisposedITAT Delhi31 August 2021AY 2009-102 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 The appeal was dismissed as withdrawn.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 for the assessment year 2009-10. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.

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

Before: SHRI G.S. PANNU, HON’BLE & MS. SUCHITRA KAMBLE

Hearing: 31.08.2021Pronounced: 31.08.2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2009-10 is directed against the order of Ld. CIT(A), Ghaziabad dated 08.03.2017. 2 ITA-4835/Del/2017

2.

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 13.08.2021, received by email, has requested for withdrawal of the appeal filed by him and stated 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 Senior 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 31.08.2021. (SUCHITRA KAMBLE) VICE PRESIDENT Dated: 31.08.2021 *Kavita Arora, Sr. PS =

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