HARBEEN NARULA,NEW DELHI vs. ITO, WARD-51(1), NEW DELHI

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ITA 6675/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2014-152 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 withdrawal of the appeal as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'. The Tribunal accepted this request.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. During the virtual hearing, no one appeared for the assessee.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘ C’ NEW DLEHI

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

Hearing: 10/02/2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-17, New Delhi dated 30.06.2019.

2.

None appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide its letter dated 21.01.2021, received through email, has requested for withdrawal of the appeal 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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