PRAVEEN TATIA,GURGAON vs. ITO WARD - 3(3), GURGAON

PDF · subscribers
ITA 4163/DEL/2019Status: DisposedITAT Delhi22 July 2021AY 2010-112 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 2010-11. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

For Appellant: Ms. Shivangi Samdhani, CA
Hearing: 22.07.2021Pronounced: 22.07.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-1, Gurgaon dated 14.02.2019.

2.

The Ld. Counsel for the assessee, vide its letter dated NIL, received through email, has requested for withdrawal of the appeal filed by her 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.

3.

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

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 22nd July, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →