SUBHASH CHANDER,HISAR vs. ITO WARD - 4, HISAR

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ITA 7748/DEL/2019Status: DisposedITAT Delhi23 August 2021AY 2011-122 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested to withdraw the appeal for the assessment year 2011-12. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 ‘SMC’ : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Kuldip Khera, CA
For Respondent: Shri Ramesh Kumar, Sr. DR
Hearing: 23.08.2021Pronounced: 23.08.2021

This appeal by the assessee for the assessment year 2011-12 is directed against the Order of Learned CIT(A), Hisar. .

2.

The assessee vide his letter dated 17.04.2021 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. Copies of various challans evidencing the payment of Rs. 2,14,318/- as demanded by the Ld. PCIT, Hisar vide Form No. 3 dated 26.8.2020 have also been filed.

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