RAJENDERA PRASAD BANSAL,DELHI vs. ACIT, CIRCLE-47(1), NEW DELHI

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ITA 6578/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2009-102 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, for the assessment year 2009-10.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn based on their participation in the Vivad Se Vishwas Scheme.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 “A” BENCH: NEW DELHI

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

Hearing: 12.03.2021Pronounced: 12.03.2021

are directed against the order of learned CIT(A)-16, New Delhi dated 17.06.2019.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 27.02.2021, received through email, has requested for withdrawal of the appeals 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, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 12th March, 2021.

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