RAJNISH GARG,DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

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ITA 6108/DEL/2018Status: DisposedITAT Delhi27 January 2021AY 2011-122 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. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was filed and noted.

What were the facts?

The assessee requested withdrawal of appeals for assessment years 2009-10, 2011-12, and 2012-13. The reason for withdrawal was the assessee's decision to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

Hearing: 27.01.2021Pronounced: 27.01.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2009-10, 2011- 12 and 2012-13 is directed against the order of learned CIT(A)-29, New Delhi, all dated 01.08.2018.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email dated

2 ITA-6106 to 6109/Del/2018 23.01.2021, 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In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 27th January, 2021.

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