SHRI KRISHNA SHRIRAM,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1656/DEL/2014Status: DisposedITAT Delhi30 December 2020AY 2006-072 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for settlement under the Direct Tax Vivad se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal against an order for assessment year 2006-07. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: SHRI R.K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Shri Himanshu Aggarwal, CA
For Respondent: Ms. Aashna Paul, CIT(DR)
Hearing: 30/12/2020

This appeal filed by the assessee is directed against the order dated 28th January, 2014 passed by the Ld. CIT (A)-XXVI, Delhi relating to assessment year 2006-07.

2.

The Ld. Counsel for the assessee, at the time of hearing filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for settlement of the captioned appeal against the Direct Tax Vivad se Vishwas Act, 2020 and has deposited the necessary amount of tax arrears as required under the Act. In view of the above statement of the Ld. Counsel for the assessee and in absence of any objection from the side of the Ld. DR the request of the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as withdrawan.

5.

The above decision was announced in the presence of both the sides and on conclusion of Virtual Hearing on 3rd November, 2020.

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