SHALINI SINGH,NEW DELHI vs. ITO, WARD-61(3), NEW DELHI

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ITA 7719/DEL/2018Status: DisposedITAT Delhi12 January 2021AY 2014-152 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 assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri V. K. Jain, Advocate
For Respondent: Shri Prakash Dubey, Sr. DR
Hearing: 12.01.2021Pronounced: 12.01.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-28, New Delhi dated 03.10.2018 and pertains to assessment year 2014-15.

2.

The learned counsel for the assessee, vide letter dated 15.12.2020 received through email, has requested for withdrawal of the appeal filed by the ITA 7719/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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 12th January, 2021.

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