PUNEET GOEL,NEW DELHI vs. ITO), WARD-40(5), NEW DELHI

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ITA 2449/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 2014-152 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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2015-16. During the pendency of the appeal, the assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for settlement under the Vivad Se Vishwas Scheme.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, DELHI BENCH ‘C’: NEW DELHI

For Appellant: Ms. Khushboo Arora, CA
Hearing: 31.12.2020Pronounced: 31.12.2020

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)-14, New Delhi dated 07.02.2019

2.

The learned counsel for the assessee, vide email dated 29.12.2020 has requested for withdrawal of the appeal filed by the assessee 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. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 31st December, 2020.

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