VIRAT JAIN,NEW DELHI vs. ITO, WARD- 39(5), NEW DELHI

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ITA 917/DEL/2019Status: DisposedITAT Delhi08 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 tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. During the virtual hearing, nobody appeared for the assessee, and a request was made to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri M. Barnwal, Senior DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : 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 14th January, 2018.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 21st December, 2020 has requested for withdrawal of the appeal filed by him and stated that he 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.

2 ITA-917/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 8th January, 2021.

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