SITA RAM YADAV,GURGAON vs. ITO WARD - 4(2), GURGAON

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ITA 3720/DEL/2019Status: DisposedITAT Delhi29 June 2021AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

What were the facts?

The assessee filed an appeal for AY 2015-2016. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 BENCHES “C” : DELHI

Before: SHRI G.S. PANNU

Hearing: 29.06.2021Pronounced: 29.06.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MS. MADHUMITA ROY, JUDICIAL MEMBER ITA.No.3720/Del./2019 Assessment Year 2015-2016 Mr. Sita Ram Yadav, The Income Tax H.No.1225, Sector-IV, vs., Officer, Ward – 4 (2), Urban Estate, Gurgaon PIN – 122 001. Gurgaon – 122 001. PAN AAXPY5206H (Appellant) (Respondent) For Assessee : Shri Umed Singh, C.A. For Revenue : Ms. Anima Baranwal, Sr. D.R. Date of Hearing : 29.06.2021 Date of Pronouncement : 29.06.2021 ORDER PER G.S PANNU, V.P.

This appeal by the Assessee for the A.Y. 2015- 2016 is directed against the Order of the Ld. CIT(A)-1, Gurgaon, Dated 14.03.2019.

2.

Learned Counsel for the Assessee appeared on behalf of the assessee at the time of Virtual Hearing before

2 ITA.No.3720/Del./2019 us. The assessee, vide letter dated 13.06.2021 has requested for withdrawal of the appeal filed by him 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.

Learned Senior D.R. has no objection.

4.

In view of the above, we accept the request of the assessee.

5.

In the result, the appeal of the assessee is dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.

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