RUPA SOOD,NEW DELHI vs. DCIT CIRCLE-24(2), NEW DELHI

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ITA 6135/DEL/2019Status: 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 The appeal was dismissed as withdrawn.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 filed an appeal for assessment year 2014-15. During the virtual hearing, no one appeared for the assessee, who had requested withdrawal of the appeal.

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The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

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

Hearing: 19.02.2021Pronounced: 19.02.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-XXV, New Delhi, dated 29.05.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 15.02.2021, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-6135//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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 19th February, 2021.

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