ASHISH BEGWANI,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

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ITA 7224/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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The tribunal noted that the assessee had provided a certificate under the Vivad Se Vishwas Act, 2020, and the revenue had no objection.

What were the facts?

The assessee filed appeals against the CIT(A)'s 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?

The primary issue was whether the appeals should be withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme. The tribunal considered the assessee's request and the revenue's non-objection.

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 Appellant: Shri Mayank Patwari, Advocate
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 These appeals filed by the assessee against the order of the learned CIT(A)-24, New Delhi, all dated 09.05.2019, for the 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.

2 ITA-7220 TO 7226 /Del/2019

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In the result, the appeals of the assessee are dismissed as withdrawn.

1.

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

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