GAGNINDER KUMAR GANDHI,NEW DELHI vs. ADDI. CIT RANGE-54, NEW DELHI

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ITA 6697/DEL/2019Status: DisposedITAT Delhi12 March 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. During the virtual hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the tribunal to settle the dispute 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

ORDER 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)-18, New Delhi, dated 20.06.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 04.03.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-6697/Del/2019 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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

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