ASHISH BEGWANI (HUF),NEW DELHI vs. ACIT CENTRAL CIRCLE-6, NEW DELHI

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ITA 7216/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 appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2011-12 to 2017-18. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 ‘C’: NEW DELHI

Hearing: 31.12.2020Pronounced: 31.12.2020

Sh. Ashish Begwani (HUF) Add. CIT, 9/5, Vasant Vihar, Central Circle-6, New Delhi-110017. Vs. New Delhi. PAN-AAFHA 2776J (Appellant) (Respondent) Appellant By Sh. Mayank Patwari, Adv. Respondent by Sh. Gaurav Dudeja Date of Hearing 31.12.2020 Date of Pronouncement 31.12.2020 ORDER PER G.S.PANNU, VP: These appeals filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-24, New Delhi, dated 09.05.2019, for Assessment Years 2011-12 to 2017-18 respectively.

2.

The learned counsel for the assessee, vide letter dated 30.12.2020, has requested for withdrawal of the appeals 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 31st December, 2020.

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