GEETA SANYAL (THROUGH L/H P N SANYAL),LUCKNOW vs. ACIT CC-18, NEW DELHI

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ITA 461/DEL/2020Status: DisposedITAT Delhi15 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, all appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of all appeals for assessment years 2012-13 to 2017-18. This was done to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

For Respondent: Shri R.K. Gupta, Sr. DR
Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP:

1.

These appeals by the assessee for the assessment years 2012-13 to 2017-18 are directed against the orders of learned CIT(A)-27, New Delhi, each dated 27.11.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide his letter dated 24.03.2021, received through email, has requested for withdrawal of all the appeals and stated that he 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 for the assessment years under consideration.

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In the result, all the appeals of the assessee are dismissed as withdrawn.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