TAYAL FARMS & LEASING PVT LTD,DELHI vs. ITO WARD - 25(1), NEW DELHI

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ITA 1082/DEL/2020Status: DisposedITAT Delhi12 March 2021AY 2008-092 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2008-09. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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.N. CHARY

For Appellant: Shri Nippun Mittal, CA
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 12.03.2021Pronounced: 12.03.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-43, New Delhi dated 15.02.2019 and pertains to assessment year 2008-09.

2.

The learned counsel for the assessee, vide his letter, has requested for withdrawal of the appeal and stated that the assessee has opted to settle the ITA 1082/D/2020 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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

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