POOJA BAJAJ,NEW DELHI vs. ITO WARD - 3(2), GURGAON

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ITA 6951/DEL/2019Status: DisposedITAT Delhi18 May 2021AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal because they opted for the Vivad Se Vishwas Scheme, 2020. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal due to opting for the Vivad Se Vishwas Scheme.

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, ‘SMC-1’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 18.05.2021Pronounced: 18.05.2021

This appeal filed by the assessee is directed against the order dated 28.06.2019 of the learned CIT(A)-2, Gurgaon, relating to AY-2010-11.

2.

The learned counsel for the assessee, filed application dated 25.03.2021 seeking permission of the Bench for withdrawal of appeal filed by the assessee on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax 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, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as “withdrawn.”

Pronounced in the open court at the time of hearing itself, i.e., on 18th May, 2021.

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