YASH PAL SINGH,NEW DELHI vs. ITO WARD - 2, BHIWANI

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ITA 730/DEL/2020Status: DisposedITAT Delhi19 April 2021AY 2010-112 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 The appeal was dismissed as withdrawn.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 the assessment year 2010-11. The assessee later requested to withdraw the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 BENCH ‘SMC-2’ : NEW DELHI

Before: SHRI R.K. PANDA, HON’BLE

For Appellant: Ms. Sumangla Saxena, Adv. & Sh
For Respondent: Shri Rajesh Kumar Dhanesta, Sr.DR
Hearing: 19.04.2021Pronounced: 19.04.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2010-11 is directed against the Order of Learned CIT(A)-5, Ludhiana.

2.

The assessee’s A.R. vide letter dated 13.4.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the parties in the Open Court on conclusion of Virtual Hearing on 19th April, 2021

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