NARESH KUMAR,KARNAL vs. ITO, WARD- 4, KARNAL

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ITA 6773/DEL/2018Status: DisposedITAT Delhi26 August 2021AY 2009-102 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 to withdraw the appeals. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed two appeals before the ITAT for Assessment Year 2009-10. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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 These two appeals filed by the assessee are directed against the order dated 13.08.2018 of the learned CIT(A), Karnal, relating to Assessment Year 2009-10.

2.

The learned counsel for the assessee, vide his letter dated 11.08.2021, has requested for withdrawal of the appeals 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 DR has no objection.

4.

In view of the above, I accept the request of the assessee for withdrawal of the appeals.

5.

In the result, both appeals filed by the assessee is dismissed as withdrawn.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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