HARPREET SINGH CHANDHOK,DELHI vs. ITO, WARD- 39(1), NEW DELHI

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ITA 2025/DEL/2019Status: DisposedITAT Delhi13 April 2021AY 2015-162 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 assessee requested withdrawal of the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Revenue had no objection to this request.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 “SMC-2” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 13.04.2021Pronounced: 13.04.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-13, New Delhi dated 22.01.2019.

2.

The learned counsel for the assessee, vide its letter dated 12.04.2021, received through email, has requested for withdrawal of the appeal filed by him 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, I accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 13th April, 2021.

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