RAM KISHAN,ROHTAK vs. ITO, WARD- 65(5), NEW DELHI

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ITA 7380/DEL/2017Status: DisposedITAT Delhi25 January 2021AY 2011-123 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 to withdraw the appeal. The withdrawal was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 25.01.2021Pronounced: 25.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2011-12 is directed against the order of Learned CIT(A)-21, New Delhi.

2.

Assessee’s Counsel vide his email letter dated 21.01.2021 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 25th January, 2021.

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