MOHAMMAD FAHAD IKRAM,MORADABAD vs. ACIT CIRCLE-I, MORADABAD

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ITA 7086/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2014-152 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 The appeal was dismissed as withdrawn.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 the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

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

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 “C” BENCH: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N.CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), Moradabad dated 10.06.2019.

2.

The learned counsel for the assessee, vide its letter dated 29.01.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 10th February, 2021.

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