RAVINDRA KUMAR,GAUTAM BUDDHA NAGAR vs. ACIT CIRCLE-03, NOIDA

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ITA 3388/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2011-12. The assessee subsequently requested withdrawal of the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 BENCH ‘A’ NEW DELHI

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

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 30.03.2021Pronounced: 30.03.2021

Heard together (2 matters)

ITA No. 3388/Del/2019
ITA 3389/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-1, Noida dated 29.10.2018 and pertain to assessment year 2011-12.

2.

The learned counsel for the assessee, vide letter dated 24.03.2021, has requested for withdrawal of the appeals and stated that the assessee has opted to ITA 3388 & 3389/Del/2019 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In the result, the appeals of the assessee are dismissed as withdrawn.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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