LAXMAN DASS THADANI,NEW DELHI vs. ACIT, CIRCLE-47(1), NEW DELHI

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ITA 5504/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of appeals for multiple assessment years. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to this effect was filed.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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

Heard together (5 matters)

ITA No.5502/Del/2019
ITA No.5503/Del/2019
ITA No.5504/Del/2019
ITA No.5505/Del/2019
ITA No.5506/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

Date of hearing : 15.04.2021 Date of pronouncement : 15.04.2021 ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2011-12, 2012- 13, 2013-14, 2014-15 & 2015-16 respectively are directed against the order of learned CIT(A)-16, New Delhi, dated 25.04.2019.

2 5502 & Ors.

2.

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter dated 05.04.2021, received by email’, has requested for withdrawal of the appeals filed by him 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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 15th April, 2021.

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