RAJESH GUPTA,NEW DELHI vs. ITO, WARD- 61(2), NEW DELHI

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ITA 3016/DEL/2018Status: DisposedITAT Delhi26 August 2021AY 2014-152 pages

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

AI SummaryDismissed

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 Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. During the virtual hearing, no one appeared for the assessee. The assessee had requested withdrawal of the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vishwas Scheme, 2020.

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, ‘SMC’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 26.08.2021Pronounced: 26.08.2021

ORDER This appeal filed by the assessee is directed against the order dated 28.02.2019 of the learned CIT(A)-20, Delhi, relating to Assessment Year 2014-15.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before me. 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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 26.08.2021.

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