DINESH KUMAR GUPTA ( HUF),MEERUT vs. ITO, WARD-1(2), MEERUT

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ITA 2902/DEL/2019Status: DisposedITAT Delhi28 May 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under the scheme was also filed.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, based on opting for the Vivad Se Vishwas Scheme, should be accepted.

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 “A” BENCH: NEW DELHI

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

Hearing: 28.05.2021Pronounced: 28.05.2021

PER G.S. PANNU, VP : These appeals filed by the assessee for the assessment year 2015- 16 are directed against the orders of learned CIT(A), Meerut both dated 27.02.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letters dated 05.02.2021 & 23.04.2021 respectively, received through email, has requested for withdrawal of the appeals 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 DR has no objection.

4.

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

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

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

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