RAVIKANT ARORA,SAHARANPUR vs. ITO, WARD-3(3), SAHARANPUR

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ITA 7689/DEL/2018Status: DisposedITAT Delhi16 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 The appeal was dismissed as withdrawn.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 for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, ‘SMC-1’: NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Ms. Tani Malik, Advocate
For Respondent: Ms. Ranu Mukherjee, Sr. DR
Hearing: 16.03.2021Pronounced: 16.03.2021

ORDER PER R.K. PANDA, AM :

This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), Muzaffarnagar, dated 20.09.2018.

2.

The learned counsel for the assessee, vide its letter, received through email dated 16.03.2021, has requested for withdrawal of the appeal filed by him 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, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced in the open court in the presence of both the parties on conclusion of Virtual Hearing on 16th March, 2021.

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