SATNAM ARORA,FARIDABAD vs. ACIT CIRCLE-14(2), NEW DELHI

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ITA 8805/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. Subsequently, the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn consequent to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 “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 2010-11 is directed against the order of learned CIT(A)-5, New Delhi dated 28.08.2019.

2.

The learned counsel for the assessee, vide its letter dated 30.01.2021, received through email, has requested for withdrawal of the appeal filed by her 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In the result, the appeal of the assessee is dismissed as withdrawn.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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