SH. HEM RAJ SINGH,DELHI vs. PR. CIT, NEW DELHI

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ITA 576/DEL/2016Status: DisposedITAT Delhi27 January 2021AY 2006-072 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals for the assessment year 2006-07. The assessee later requested withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI MAHAVIR PRASAD

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 27.01.2021Pronounced: 27.01.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2006-07 are directed against the order of CIT(A), New Delhi, dated 14.12.2016. 2. The assessee, vide its letter dated 22.01.2021, 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 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.

5.

In the result, the appeals of the assessee are dismissed. Above decision was announced on conclusion of Virtual Hearing on 27.01.2021. (MAHAVIR PRASAD) VICE PRESIDENT sh

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