NIRVAN RUSTAGI,NEW DELHI vs. ITO WARD - 42(3), NEW DELHI

PDF · subscribers
ITA 708/DEL/2020Status: DisposedITAT Delhi31 August 2021AY 2015-162 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 The appeal was dismissed as withdrawn by the tribunal.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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

Before: SHRI G.S. PANNU & MS. SUCHITRA KAMBLE

Hearing: 31.08.2021Pronounced: 31.08.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-43, New Delhi, 26.12.2019.

2.

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter dated 05.08.2021, received

2 ITA-708/Del/2020 by hand’, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st August, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →