SOBHA JAIN,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

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ITA 7168/DEL/2017Status: DisposedITAT Delhi12 March 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of appeals for assessment years 2013-14, 2014-15, and 2015-16. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 K. NARASIMHA CHARY

For Appellant: Mr. Nippun Mittal, CA
Hearing: 12.03.2021Pronounced: 12.03.2021

Heard together (3 matters)

ITA No.7166/Del/2017
ITA No.7167/Del/2017
ITA No.7168/Del/2017

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

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2013-14, 2014- 15, 2015-16 respectively are directed against the order of learned CIT(A)-23, New Delhi, dated 29.09.2017.

2.

The learned counsel for the assessee, vide its letter, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted

2 ITA-7166, 7167, 7168/Del/2017 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 appeals.

5.

In the result, the appeals of the assessee is dismissed as withdrawn.

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

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