IQBAL KAUR,MORADABAD vs. ITO, WARD-2(1), MORADABAD

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ITA 73/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

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.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 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 years 2012-13 & 2015-16 are directed against the respective orders of the Learned CIT(A), Moradabad.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his common letter dated 25.1.2021 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 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In the result, both the appeals of the assessee are dismissed as withdrawn.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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