PAWAN KUMAR SINGHAL (HUF),NEW DELHI vs. ITO, WARD-57(5), NEW DELHI

ITA 819/DEL/2019Status: DisposedITAT Delhi20 January 2021AY 2014-152 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 for withdrawal of the appeals. The appeals were dismissed as per the assessee's decision to settle the dispute.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2014-15 and 2015-16. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed based on their decision to settle the dispute under the Vivad Se Vishwas Scheme.

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 Appellant: Shri. Raj Kumar, CA

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 20.01.2021Pronounced: 20.01.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2014-15 and 2015-16 are directed against the order of CIT(A), New Delhi, dated 18.12.2018 and 20.11.2018.

2 ITA-899/Del/2019 ITA-7991/Del/2018 2. The learned counsel for the assessee, vide its letter dated 18.01.2021, 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 assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. 3. Learned Senior DR has no objection.

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