DEEPAK MARWAH,NEW DELHI vs. ACIT, CIRCLE-32(1), NEW DELHI

PDF · subscribers
ITA 1873/DEL/2018Status: DisposedITAT Delhi31 March 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. This was due to the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after 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 ‘A’ NEW DELHI

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

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 31.03.2021Pronounced: 31.03.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (A)-11, New Delhi dated 16.01.2018 and pertains to assessment year 2012-13.

2.

The learned counsel for the assessee, vide letter dated 20.3.2021, has requested for withdrawal of the appeal 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 31st March, 2021.

Recent GST High Court judgments

Search GST case law →