ILBS CONFERENCE COMMITTEE,NEW DELHI vs. ITO, WARD-62(3), NEW DELHI

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ITA 7664/DEL/2018Status: DisposedITAT Delhi30 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate confirming this was also provided.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 “A” BENCH: NEW DELHI

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

Hearing: 30.03.2021Pronounced: 30.03.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment year 2014-15 are directed against the order of learned CIT(A)-20, New Delhi both dated 25.09.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated NIL, received through email, has requested for withdrawal of the appeals 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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 30th March, 2021.

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