RAJ KUMAR KEDIA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, NEW DELHI

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ITA 4479/DEL/2017Status: DisposedITAT Delhi17 March 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal and dismissal. The appeals were rendered infructuous due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of his appeal for AY 2015-16 and dismissal of the Revenue's appeal for AY 2011-12. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as infructuous due to the assessee opting for settlement under 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 “D” BENCH: NEW DELHI

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

Hearing: 17.03.2021Pronounced: 17.03.2021

PER G.S. PANNU, VP : These appeals by the Revenue and the assessee for the assessment years 2011-12 & 2015-16 are directed against the separate orders of learned CIT(A)-23, New Delhi both dated 03.05.2017.

2.

The assessee, vide his letter dated NIL has requested for withdrawal of the appeal filed by him for Assessment Year 2015-16 and also requested for dismissal of appeal filed by the Revenue for Assessment Year 2011-12 and stated that the assessee has opted to settle the dispute relating to the tax arrears for both the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se

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 filed by the assessee and dismissal of appeal filed by the Revenue having been infructuous..

5.

In the result, both the appeals filed by the Revenue as well as the assessee are dismissed.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 17th March, 2021.

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