SATISH KUMAR DHAWAN,DELHI vs. ACIT, NEW DELHI

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ITA 1950/DEL/2019Status: DisposedITAT Delhi25 March 2021AY 2015-163 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 The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee requested withdrawal of the appeal, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.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

Hearing: 25.03.2021Pronounced: 25.03.2021

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-16, New Delhi, dated 08.01.2019.

2.

The learned counsel for the assessee, vide its letter dated 06.11.2020, received by hand, has requested for withdrawal of the appeal filed by him and ITA-1950/Del/2019 2 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 25th March, 2021.

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