STEEL FORGE INDIA,GHAZIABAD vs. ITO WARD -2(3), GHAZIABAD

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ITA 1506/DEL/2019Status: DisposedITAT Delhi25 January 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had requested withdrawal of the appeals as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, due to settlement under the Vivad Se Vishwas Scheme, should be accepted.

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 SUDHANSHU SRIVASTAVA

Hearing: 25.01.2021Pronounced: 25.01.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2013-14 and 2014-15 are directed against the order of learned CIT(A), Ghaziabad, both dated 05.11.2018.

2.

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

2 ITA-1505 & 1506/Del/2019 dated19.01.2021, 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In the result, the appeals of the assessee are dismissed as withdrawn.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 25th January, 2021.

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