ANNU GUPTA,NEW DELHI vs. ITO WARD - 45(2), NEW DELHI

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ITA 9175/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. The Tribunal accepted the request.

What were the facts?

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

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

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 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.9175/Del./2019 Assessment Year 2015-2016 Smt. Annu Gupta, The Income Tax M-22, First Floor, Rajouri Garden, Officer, Circle – 45 (2), vs., New Delhi – 110 027. PAN ALXPG8228N New Delhi. (Appellant) (Respondent) For Assessee : Ms. Rashi Singhal, 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)-15, Delhi, Dated 23.09.2019.

2 ITA.No.9175/Del./2019

2.

Learned Counsel for the Assessee appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 22.06.2021 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.

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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