BHUSHAN KUMAR JAIN,DELHI vs. ITO, WARD- 61(4), NEW DELHI

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ITA 2919/DEL/2018Status: DisposedITAT Delhi31 March 2021AY 2014-153 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 The appeal was dismissed as withdrawn.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 2014-15. The assessee later requested to withdraw the appeal, having opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

For Appellant: Ms. Kriti Bansal, CA
Hearing: 31.03.2021Pronounced: 31.03.2021

ORDER PER KUL BHARAT, JM :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-20, New Delhi dated 28.02.2018.

2.

The learned counsel for the assessee, vide its letter dated 31.03.2021, received through email, has requested for withdrawal of the appeal filed by her 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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st March, 2021.

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