RAJENDAR MEHARCHAND AGGARWAL,NEW DELHI vs. ITO WARD 40(3), NEW DELHI

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ITA 1457/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2015-162 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 Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior Departmental Representative had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement of tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under the scheme was also provided.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn in light of their opting for the Vivad Se Vishwas Scheme.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 DLEHI

Before: SHRI G.S. PANNU, VICE- & SHRI K. NARASIMHA CHARY

Hearing: 10/02/2021

PER G.S. PANNU, V.P. These appeals by the assessees for the assessment year 2015-16 is directed against the orders of Ld. CIT(A)-14, New Delhi dated 24.01.2019 & 31.01.2019.

2.

The learned counsel for the assessee, vide its letter dated 15.12.2020, has requested for withdrawal of the appeals 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

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