SUNIL KUMAR,DELHI vs. ITO, WARD-70(2), NEW DELHI

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ITA 31/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment year 2014-15 against orders of the CIT(A) and the Income Tax Officer. The assessee later requested to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271(1)(c)

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 assessee for the assessment year 2014-15 are directed against the orders of Ld. CIT(A)-15, New Delhi dated 28.09.2018 arising out of the order u/s. 143(3) and 271(1)(c) of the Income-tax Act.

2.

The learned counsel for the assessee, vide its letter dated 28.01.2021, received through email, 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”. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have 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In the result, the appeals of the assessee are dismissed as withdrawn.

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