SHWETA AGARWAL,BAREILLY vs. DCIT, CIRCLE- 2, MORADABAD

PDF · subscribers
ITA 6683/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2015-162 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 The appeal was dismissed as withdrawn.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 2015-16. The assessee subsequently requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for 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 ‘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 2015-16 is directed against the order of learned CIT(A), Moradbad.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the Assessee vide letter dated 18.03.2021 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →