GAURAV PASSI,NEW DELHI vs. ACIT, CIRCLE-38(1), NEW DELHI

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ITA 2216/DEL/2019Status: DisposedITAT Delhi20 January 2021AY 2015-162 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the respondent (ACIT) had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement of tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Act was provided.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee. The assessee's decision to settle under the Vivad Se Vishwas Scheme was the basis for the withdrawal request.

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 ‘A’: NEW DELHI

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

Hearing: 20.01.2021Pronounced: 20.01.2021

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)-13, New Delhi, dated 28.01.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The learned counsel for assessee, vide its letter dated 13.01.2021, has requested for withdrawal of the appeal filed by him and 2 ITA-2216/Del/2019 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 20th January, 2021.

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