NAND LAL,NEW DELHI vs. ITO WARD - 56(1), NEW DELHI

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ITA 9586/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2015-162 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 The appeal was dismissed as withdrawn.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 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal under the Vivad Se Vishwas Scheme should be accepted.

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

For Appellant: Shri Sumit Gambhir, Advocate
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-37, New Delhi dated 19th September, 2019.

2 ITA-9586/Del/2019

2.

The assessee, vide letter dated Nil has requested for withdrawal of the appeal filed by him and stated that he 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the sides on conclusion of Virtual Hearing on 10th February, 2021.

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