NAVIN AGGARWAL,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

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ITA 2345/DEL/2019Status: DisposedITAT Delhi17 March 2021AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the CIT(A) order for multiple assessment years. The assessee subsequently requested to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn as per the assessee's request due to settlement under the Vivad Se Vishwas Scheme.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 ‘D’: NEW DELHI

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

Hearing: 17.03.2021Pronounced: 17.03.2021

Heard together (4 matters)

ITA No. 2345/Del/2019
ITA No. 2346/Del/2019
ITA No. 2347/Del/2019
ITA No. 2348/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S. PANNU, VP :

None appeared on behalf of the assessee at the time of virtual hearing.

These appeals by the assessee for the assessment years 2012-13, 2014-15, 2015-16 and 2016-17 respectively are directed against the order of learned CIT(A)-24, New Delhi, dated 25.02.2019.

ITA-2345 & Ors 2

2.

The learned counsel for the assessee, vide its letter dated 15.03.2021, received by email, 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 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 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In the result, the appeals of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 17th March, 2021.

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