KHUSHBOO GARG,NEW DELHI vs. ITO WARD - 50(3), NEW DELHI

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ITA 5946/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2014-153 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 The appeal was dismissed as withdrawn.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, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 2014-15 is directed against the order of Learned CIT(A)-17, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide her letter dated 26.02.2021 has requested for withdrawal of the appeal filed by her and stated that she

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In the result, the appeal of the assessee is dismissed as withdrawn.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