GOPESH SWAROOP (HUF),GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

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ITA 367/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 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. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee did not appear for the virtual hearing and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The assessee's request for withdrawal of the appeal.

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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI K.N. CHAR SHRI K.N. CHARYSHRI SHRI

For Respondent: Shri Gaurav Dudeja, Senior DR

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), Ghaziabad, dated 31.10.2018.

2.

Nobody was appeared on behalf of the assessee at the time of Virtual Hearing before us. The learned counsel for the assessee, vide email dated 20.12.2020 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.

2 ITA-367/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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st December, 2020.

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