RAJIV KUMAR GUPTA,FARIDABAD vs. ITO, WAR5D-2(2), FARIDABAD

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ITA 5093/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee later requested to withdraw the appeal as they opted to settle the tax arrears under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the assessee opting for a settlement scheme. The tribunal considered the assessee's request for withdrawal.

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 BENCH: ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

Hearing: 28.05.2021Pronounced: 28.05.2021

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Faridabad, dated 28.05.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide his letter dated 26.02.2021 received through email, has requested for withdrawal of the appeal 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 DR has no objection.

4.

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

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 28th May, 2021

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