LATE KAMLESH GARG(THROUGH LEGAL HEIR I.D. GARG),DELHI vs. ACIT, CIRCLE-3(1), NEW DELHI

PDF · subscribers
ITA 9519/DEL/2019Status: DisposedITAT Delhi12 January 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested to withdraw the appeal filed against the CIT(A) order for assessment year 2013-14. This request was made because the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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 Divyanshu 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)-15, Delhi dated 03.10.2019 and pertains to assessment year 2013-14.

ITA 9519/Del/2019

2.

The assessee, vide letter dated 06.01.2021, 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →