BEENISH ADNAN,MORADABAD vs. ITO WARD - 2(1), MORADABAD

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ITA 6402/DEL/2019Status: DisposedITAT Delhi27 January 2021AY 2015-162 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 assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A), Moradabad dated 14.05.2019 and pertains to assessment year 2015-16.

ITA 6402/Del/2019

2.

The assessee, vide his letter, has requested for withdrawal of the appeal filed by the assessee 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 for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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

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