RAJ KUMAR GUPTA,NEW DELHI vs. ITO WARD 32(2), NEW DELHI

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ITA 2855/DEL/2019Status: DisposedITAT Delhi25 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to this effect was provided.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn and dismissed based on their opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.02.2021Pronounced: 25.02.2021

PER R.K. PANDA, AM:

1.

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A), New Delhi dated 30.01.2019.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide its letter dated 21.02.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that 2 ITA-2855/Del/2019

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