SATENDER KUMAR JAIN,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

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ITA 7164/DEL/2017Status: DisposedITAT Delhi12 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee later requested to withdraw these appeals, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARYSHRI SHRI

For Appellant: Shri Nippun Mittal, CA
For Respondent: Shri M. Baranwal, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2014-15 and 2015-16 are directed against the order of learned CIT(A)-23, New Delhi dated 29th September, 2017.

2.

The assessee, vide letter dated Nil has requested for withdrawal of the appeals filed by him and stated that he has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed.

3.

Learned Senior DR has no objection.

2 ITA-7164 & 7165/Del/2017

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 12th March, 2021.

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