RAJEEV KUMAR SINGH,NEW DELHI vs. ACIT, CIRCLE-70(1), NEW DELHI

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ITA 8591/DEL/2019Status: DisposedITAT Delhi27 January 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme.

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Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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

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)-28, New Delhi, dated 06.09.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle

2 ITA-8591/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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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