ANUJ TYAGI,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

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ITA 3706/DEL/2012Status: DisposedITAT Delhi10 February 2021AY 2008-093 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeals under the Vivad Se Vishwas Scheme, 2020. The Senior DR had no objection to this request.

What were the facts?

The assessee filed appeals for the assessment year 2008-09. No one appeared on behalf of the assessee during the virtual hearing.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals under a settlement scheme.

Which sections of the Income-tax Act were involved?

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 G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2008-09 are directed against the separate orders of the Learned CIT(A), Muzaffarnagar.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letter dated NIL has 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 aforesaid appeals.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021. (K. NARASIMHA CHARY) VICE PRESIDENT SRB

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