LALMAN YADAV,GURGAON vs. ACIT, CENTRAL CIRCLE- 16, NEW DELHI

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ITA 5213/DEL/2018Status: DisposedITAT Delhi12 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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, DELHI BENCH ‘A’ : NEW DELHI

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

Hearing: 12.03.2021Pronounced: 12.03.2021

PER G.S. PANNU, VP :

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

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his email dated 13.02.2021

2 has requested for withdrawal of the appeal filed by him and stated that he 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 12th March, 2021. (K. NARASIMHA CHARY) VICE PRESIDENT SRB

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