KASHMIRI LAL AGARWAL & SONS,MUZAFFARNAGAR vs. ITO, WARD-1(3), MUZAFFARNAGAR

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ITA 7510/DEL/2018Status: DisposedITAT Delhi25 March 2021AY 2015-164 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessees' request for withdrawal of their appeals. The appeals were dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessees filed appeals before the ITAT for the assessment year 2015-16. Subsequently, they opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn following the assessees' settlement under the Vivad Se Vishwas Scheme.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

For Appellant: Ms. Rashi Singhal, CA
Hearing: 25.03.2021Pronounced: 25.03.2021

Heard together (7 matters)

ITA No. 7509/Del/2018
ITA No. 7510/Del/2018
ITA No. 7511/Del/2018
ITA No. 7512/Del/2018
ITA No. 7513/Del/2018
ITA No. 7514/Del/2018
ITA No. 7516/Del/2018

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

directed against the order of learned CIT(A)-Muzaffarnagar, dated 27.09.2018.

2.

The learned counsel for the assessees, vide its letter dated 18.03.2021, received by email, have requested for withdrawal of the appeals filed by him and stated that the assessees have 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 assessees for withdrawal of the appeals.

5.

In the result, the appeals of the assessees are dismissed as withdrawn.

ITA-7509 & Ors. 4

Above decision was announced on conclusion of Virtual Hearing on 25th March, 2021 in presence of both the parties.

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