SANJAY GUPTA HUF,NEW DELHI vs. ITO, WARD-34(3), NEW DELHI

PDF · subscribers
ITA 5665/DEL/2018Status: DisposedITAT Delhi25 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The Senior DR had no objection to this withdrawal.

What were the facts?

The assessee requested to withdraw their appeal for assessment year 2014-15. This was due to opting for settlement under the "Vivad Se Vishwas Scheme, 2020". A certificate under the scheme was also filed.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 ‘ C’ NEW DLEHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

Hearing: 25/02/2021

PER R.K PANDA, AM:

1.

This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-12, New Delhi dated 23.05.2018.

2.

None has appeared on behalf of the assessee at the time of virtual hearing before us. The assessee, however, vide its letter dated 16.02.2021 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 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In the result, the appeal of the assessee is dismissed as withdrawn.

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 →