MURARI LAL AGARWAL,FARIDABAD vs. ITO, NEW DELHI

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ITA 2941/DEL/2016Status: DisposedITAT Delhi15 April 2021AY 2009-102 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 Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Act was provided.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘C’ : NEW DELHI

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

Hearing: 15.04.2021Pronounced: 15.04.2021

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-12, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the Assessee’s A.R. vide email dated 26.03.2021 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 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 15th April, 2021.

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