SACHIN TAYAL,NEW DELHI vs. ITO WARD - 42(4), NEW DELHI

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ITA 8804/DEL/2019Status: DisposedITAT Delhi30 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2014-15. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

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

For Appellant: Shri S.K. Gupta, CA
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)-43, Delhi dated 31.10.2019 and pertains to assessment year 2014-15.

2.

The learned counsel for the assessee, vide letter dated 27.12.2020, has intimated the Tribunal that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se ITA 8804/Del/2019 Vishwas Scheme, 2020 and requested for withdrawal of the said appeal. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 30th December, 2020.

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