RAJESH RASTOGI,MORADABAD vs. DCIT CIRCLE-2, MORADABAD

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ITA 6634/DEL/2019Status: DisposedITAT Delhi31 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 30.12.2020Pronounced: 30.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A), Moradabad dated 10.06.2019 and pertains to assessment year 2014-15.

2.

The learned counsel for the assessee, vide his letter, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax ITA 6634/Del/2019 arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act') and requested for withdrawal of the said appeal.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 30th December, 2020.

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