ANIL KUMAR MALHOTRA,NEW DELHI vs. ACIT CIRCLE-55(1), NEW DELHI

PDF · subscribers
ITA 8473/DEL/2019Status: DisposedITAT Delhi04 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of 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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 orders of the CIT(A) for the assessment year 2014-15. 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Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLASHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 04.12

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2014-15 are directed against the orders of learned CIT(A), New Delhi dated 19.08.2019 & 15.04.2019 respectively.

2.

The learned counsel for the assessee, vide its letter dated 01.12.2020, received through email, has requested for withdrawals of the appeals filed by him 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 ITAs- 8473, 5357/Del/2019

4.

In view of the above, we accept the request of the assessee for withdrawals of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 04th December, 2020.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →