KARAN BAID,NEW DELHI vs. ITO, WARD-70(3), NEW DELHI

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ITA 5692/DEL/2018Status: DisposedITAT Delhi19 February 2021AY 2014-152 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal for AY 2014-15, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme. A certificate under Section 5(1) of the scheme was provided.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 “F” BENCH: NEW DELHI

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

Hearing: 19.02.2021Pronounced: 19.02.2021

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-12, New Delhi dated 09.05.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 15.02.2021, received through 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 19th February, 2021.

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