HARI CHAND CHAWLA (HUF),NEW DELHI vs. ITO WARD - 55(1), NEW DELHI

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ITA 8243/DEL/2019Status: DisposedITAT Delhi28 October 2020AY 2014-152 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. The assessee later requested to withdraw the appeal as they had opted to settle the tax arrears 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNUBEFORE SHRI G.S. PANNU & AND SHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVASHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Jagdish Singh Dahiya

PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT : PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-30, New Delhi dated 24th September, 2019.

2.

The assessee, vide letter dated Nil has requested for withdrawal of the appeal filed by it 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 ITA-8243/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 28th October, 2020.

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