AKHIL TANEJA,DELHI vs. ITO, WARD- 1(1), GURGAON

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ITA 2725/DEL/2018Status: DisposedITAT Delhi27 July 2021AY 2013-142 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal as they opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The primary issue is the assessee's right to withdraw the appeal after opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘ A’ NEW DLEHI

Before: SHRI N.K. BILLAIYA & SHRI K. NARASIMHA CHARY

Hearing: 27/07/2021

PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2013-14 is directed against the order of Ld. Commissioner of Income-tax (Appeals)-II, Gurgaon dated 12.01.2018.

2.

None is present on behalf of the assessee. However, the assessee, vide its letter dated 12.07.2021 has requested for withdrawal of the appeal filed by him showing 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 CIT/DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

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