KAUSHAL GOYAL,DELHI vs. ITO, WARD-36(4), NEW DELHI

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ITA 4110/DEL/2018Status: DisposedITAT Delhi18 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 The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 requested withdrawal of their appeals before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also provided.

What were the issues?

Whether the appeals should be withdrawn as the assessee has opted for settlement under the Vivad Se Vishwas Scheme.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, DELHI BENCH FRIDAY ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms Aayushi Gupta, CA
For Respondent: Shri Jagdish Singh, Sr. DR
Hearing: 18.12.2020Pronounced: 18.12.2020

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-12, New Delhi dated 22.03.2018 and pertain to assessment year 2014-15.

2.

The learned counsel for the assessee, vide letter dated 10.12.2020 and email dated 12.12.2020, has requested for withdrawal of the appeals 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 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In the result, the appeals of the assessee are dismissed as withdrawn.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 18th December, 2020.

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