GAJENDRA SINGH,BIJNOR vs. ITO WARD -3(3), BIJNOR

PDF · subscribers
ITA 7041/DEL/2019Status: DisposedITAT Delhi22 February 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2012-13 and 2013-14. The assessee later requested to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for 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 “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

Hearing: 22.02.2021Pronounced: 22.02.2021

2013-14 are directed against the order of learned CIT(A), Moradabad dated 25.05.2017.

2.

The learned counsel for the assessee, vide its letter received through email, has requested for withdrawal of the appeals filed by him 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 appeals.

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 22nd February, 2021.

Recent GST High Court judgments

Search GST case law →