NARAIN AGGARWAL (HUF),DELHI vs. ITO, WARD-48(2), NEW DELHI

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ITA 7368/DEL/2018Status: DisposedITAT Delhi22 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 The appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for 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 ‘A’ NEW DELHI

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

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 22.01.2021Pronounced: 22.01.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-16, New Delhi dated 25.09.2018 and pertains to assessment year 2015-16.

2.

The learned counsel for the assessee, vide letter dated 18.01.2021, has requested for withdrawal of the appeal filed by the assessee and stated that the ITA 7368/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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 22nd January, 2021.

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