SHREE RADHA KRISHNA CHARITABLE TRUST,NEW DELHI vs. ITO WARD-EXEMP 2(1), NEW DELHI

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ITA 7753/DEL/2019Status: DisposedITAT Delhi08 January 2021AY 2016-172 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee, Shree Radha Krishna Charitable Trust, filed an appeal for assessment year 2016-17. The assessee later requested to withdraw the appeal. This was done as the assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A), Delhi dated 25.07.2019.

2.

The assessee, vide its letter dated 04.01.2021, 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-7753/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. 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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