KARUNA ATAL,DELHI vs. ITO, WARD-35(5), NEW DELHI

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ITA 5145/DEL/2018Status: DisposedITAT Delhi18 May 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal as they had opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.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 “B” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 30.04.2021Pronounced: 30.04.2021

directed against the order of learned CIT(A)-12, New Delhi dated 07.05.2018.

2.

The learned counsel for the assessee, vide its letter dated 19.04.2021, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 30th April, 2021.

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