AJAY KUMAR JINDAL,NEW DELHI vs. ITO WARD- 42(1), NEW DELHI

PDF · subscribers
ITA 173/DEL/2020Status: 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 appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-43, New Delhi dated 31.10.2019 and pertains to assessment year 2014-15.

2.

The learned counsel for the assessee, vide letter dated 18.3.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee ITA 173/Del/2020 has opted to settle the dispute relating to the tax arrears for the assessment years 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

Latest GST High Court judgments

Search GST case law →