AMAR NATH TIWARI,NEW DELHI vs. ITO WARD - 61(1), NEW DELHI

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ITA 3798/DEL/2019Status: DisposedITAT Delhi25 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 withdrawal of the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The tribunal accepted this request.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. Subsequently, the assessee requested withdrawal of the appeal.

What were the issues?

Whether the assessee's request for withdrawal of appeal due to opting for the Vivad Se Vishwas Scheme should be accepted.

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 “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 25.05.2021Pronounced: 25.05.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-38, New Delhi dated 04.02.2019.

2.

The assessee, vide his letter dated 25.05.2021, 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, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced on conclusion of Virtual Hearing in the presence of both the parties on 25th May, 2021.

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