DAVENDRA KUMAR MITTAL HUF,NEW DELHI vs. ITO, WARD- 40(5), NEW DELHI

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ITA 3892/DEL/2019Status: DisposedITAT Delhi24 June 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. The assessee later requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 “SMC-2” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 24.06.2021Pronounced: 24.06.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-34, New Delhi dated 25.02.2019.

2.

Ld. Counsel for the assessee, vide its letter dated 14.06.2021, 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.

In view of the above, I accept the request of the assessee for withdrawal of the appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 24th June, 2021.

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