LALIT AGARWAL,NEW DELHI vs. ITO WARD - 61(2), NEW DELHI

PDF · subscribers
ITA 34/DEL/2020Status: DisposedITAT Delhi24 June 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee later 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Whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.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-1” 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 2011-12 is directed against the order of Ld. CIT(A)-20, New Delhi dated 31.10.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →