INDRA BISHT,NEW DELHI vs. ACIT, CIRCLE- 60(1), NEW DELHI

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ITA 4097/DEL/2019Status: DisposedITAT Delhi14 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee did not appear for the virtual hearing and requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC-2’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 14.07.2021Pronounced: 14.07.2021

ORDER This appeal filed by the assessee is directed against the order dated 25.03.2019 of the learned CIT(A)-23, New Delhi, relating to Assessment Year 2013-14.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing, before me. The assessee, vide its letter dated 06.07.2021, 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 CIT-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In the result, the appeal of the assessee is dismissed as withdrawn.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 14.07.2021.

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