SHRI BHAGWAN,HARYANA vs. ITO WARD-65(2), NEW DELHI

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ITA 108/DEL/2020Status: DisposedITAT Delhi29 June 2021AY 2011-123 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 Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2011-2012. The assessee subsequently requested withdrawal of the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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.108/Del./2020 Assessment Year 2011-2012 Shri Bhagwan, The Income Tax New Delhi. Officer, Ward-65(2), PAN AJPPB6288F vs., Room No.234, 2nd C/o. Suraj Bhan Nain, Floor, Central Revenue Advocate, H.No.203, Building, I.P. Estate, Sector-27, Gurugram. New Delhi – 110 002. Haryana - PIN 122 002 (Appellant) (Respondent) For Assessee : -None- 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.

The above appeal by the Assessee for the A.Y. 2011-2012 is directed against the Order of the Ld. CIT(A), Delhi-35, Dated 07.11.2019.

2 ITA.No.108/Del./2020

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 17.06.2021, received through email 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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