MUKESH KUMAR GUPTA (HUF),NEW DELHI vs. ACIT, CIRCLE-31(1), NEW DELHI

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ITA 5657/DEL/2018Status: DisposedITAT Delhi03 August 2021AY 2014-152 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 The appeal was dismissed as withdrawn.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 filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later requested to withdraw the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.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, ‘SMC’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 03.08.2021Pronounced: 03.08.2021

ORDER This appeal filed by the assessee is directed against the order dated 04.05.2018 of the learned CIT(A)-12, New Delhi, relating to Assessment Year 201415.

2.

The assessee, vide its letter dated 05.04.2021, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 03.08.2021.

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