LAXMI NARAIN GUPTA,NEW DELHI vs. ITO WARD 42(3), NEW DELHI

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ITA 3427/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 appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. Subsequently, the assessee requested withdrawal of the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.01.2020Pronounced: 25.01.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 27.02.2019.

2.

The assessee, vide its letter dated 19.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-3427/Del/2019 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.

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