SARTHAK SACHDEVA,NOIDA vs. ACIT (OSD) WARD- 1(4), MEERUT

PDF · subscribers
ITA 5257/DEL/2018Status: DisposedITAT Delhi27 January 2021AY 2015-162 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

Hearing: 27.01.2021Pronounced: 27.01.2021

ORDER 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), Meerut, dated 06.06.2018.

2.

The learned counsel for the assessee, vide its letter, dated 20.01.2021 has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-5257/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 27th January, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →