RAJIV KUMAR JAIN,GURGAON vs. PR.CIT, GURGAON

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ITA 3402/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2013-142 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 The appeal was dismissed as withdrawn.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 against the order of the Principal Commissioner of Income Tax. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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 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

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Gurgaon dated 21.02.2019 and pertains to assessment year 2013-14.

2.

The learned counsel for the assessee, vide letter dated 2.3.2021, has requested for withdrawal of the appeal and stated that the assessee has opted to ITA 3402/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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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

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