CHARANJIT SINGH,GURGAON vs. JCIT (OSD) CENTRAL CIRCLE-05, NEW DELHI

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ITA 9793/DEL/2019Status: DisposedITAT Delhi30 December 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2010-11 to 2016-17. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

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

For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 30.12.2020Pronounced: 30.12.2020

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-24, New Delhi dated 22.07..2019 and pertain to assessment years 2010-11 to 2016-17.

2.

The learned counsel for the assessee, vide letter dated 28.12.2020, has requested for withdrawal of the appeals filed by the assessee and stated that the ITA 9774 to 9780/D/2019 assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 in respect of all the appeals 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In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 30th December, 2020.

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