LOVE KUMAR KHARI,DELHI vs. ITO, WARD-34(5), NEW DELHI

PDF · subscribers
ITA 7065/DEL/2018Status: DisposedITAT Delhi25 March 2021AY 2010-112 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 The appeal was dismissed as withdrawn.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 AY 2010-11. The assessee subsequently requested to withdraw the appeal, having opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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?

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 SUDHANSHU SRIVASTAVA

Hearing: 25.03.2021Pronounced: 25.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-12, New Delhi. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. The Assessee vide his letter dated 15.03.2021 has requested for withdrawal of the appeal filed by the assessee 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 25th March, 2021.

Recent GST High Court judgments

Search GST case law →