SURESH CHANDER GUPTA & SON,NEW DELHI vs. ITO, WARD- 35(5), NEW DELHI

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ITA 2432/DEL/2018Status: DisposedITAT Delhi31 August 2021AY 2014-152 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 The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme. The primary issue is the procedural consequence of opting for the Vivad Se Vishwas Scheme on an ongoing appeal.

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

For Respondent: Mr. M. Barnwal, Sr. DR
Hearing: 31.08.2021Pronounced: 31.08.2021

ORDER PER G.S.PANNU, VP:

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-12, New Delhi dated 11.01.2018.

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 04.02.2021 has requested for withdrawal of the appeal filed by the assessee 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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st August, 2021.

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