SANTOSH,GURGAON vs. ITO, WARD-4(1), GURGAON

PDF · subscribers
ITA 10/DEL/2019Status: DisposedITAT Delhi11 March 2021AY 2010-113 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 The appeal was dismissed as withdrawn.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 requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

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Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 ‘SMC-1’ : NEW DELHI

Before: SHRI G.S. PANNU & MS. SUCHITRA KAMBLE

For Respondent: Ms. Shivani Bansal, Sr. DR
Hearing: 11.03.2021Pronounced: 11.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2010-11 is directed against the order of Learned CIT(A)-1, Gurgaon.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his letter dated NIL 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’s A.R. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 11th March, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →