AMIT KUMAR JAIN,NEW DELHI vs. ITO, WARD-37(2), NEW DELHI

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ITA 6263/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 The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee requested to withdraw the appeal as they had opted to settle the tax dispute for the assessment year 2014-15 under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

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)-13, New Delhi dated 27.07.2018.

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 21.02.2021 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In the result, the appeal of the assessee is dismissed as withdrawn.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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