OM PARKASH S/O NATHU RAM,BHIWANI vs. ITO WARD-3, BHIWANI

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ITA 4181/DEL/2019Status: DisposedITAT Delhi16 February 2021AY 2014-153 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 The appeal was dismissed as withdrawn.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. The assessee later requested to withdraw the appeal, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal due to settlement under the Vivad Se Vishwas Scheme should be accepted.

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 ‘SMC-2’ : NEW DELHI

Before: SHRI R.K. PANDA, HON’BLE

For Respondent: Shri Frat Khan, Sr.DR
Hearing: 16.02.2021Pronounced: 16.02.2021

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), Hisar.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letter dated 16.02.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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, I accept the request of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 16th February, 2021.

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