BIJENDRA JHA,NEW DELHI vs. ITO, WARD-22(1), NEW DELHI

PDF · subscribers
ITA 5151/DEL/2018Status: DisposedITAT Delhi16 July 2021AY 2008-092 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2008-09. The assessee later requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn and dismissed as the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Appellant: Ms. Sangeeta Singh, CA
Hearing: 16.07.2021Pronounced: 16.07.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-31, New Delhi.

2.

The assessee’s AR vide his email dated 12.7.2021 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. It was further submitted that a Certificate on prescribed Form 3 has been received on 15.4.2021 from the PCIT-10, New Delhi and assessee is in the process of filing Form 4 under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of Challan Receipt dated 5th July, 2021, evidencing the payment of Rs. 3,43,083/- has also been filed by the assessee.

3.

Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the presence of both the parties at the conclusion of Virtual Hearing on 16th July, 2021.

Recent GST High Court judgments

Search GST case law →