PUNEETA GARG,NEW DELHI vs. ITO WARD - 42(4), NEW DELHI

PDF · subscribers
ITA 4582/DEL/2019Status: DisposedITAT Delhi17 March 2021AY 2015-162 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 The appeal was dismissed as withdrawn based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had previously requested to withdraw the appeal, stating they opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their opting for the Vivad Se Vishwas Scheme.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

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-14, New Delhi dated 18.04.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 31.12.2020, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-4582/Del/2019 assessee 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 for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 17th 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 →