SANGANERIA FOUNDATIONS FOR HEALTH & EDUCATION,DELHI vs. ITO (E), WARD-2(1), NEW DELHI

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ITA 9669/DEL/2019Status: DisposedITAT Delhi18 December 2020AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2010-11 and 2011-12. The assessee subsequently requested withdrawal of these appeals.

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Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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

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

For Respondent: Shri Jagdish Singh, Sr. DR
Hearing: 18.12.2020Pronounced: 18.12.2020

Heard together (2 matters)

ITA No. 9669/Del/2019
ITA No. 9670/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee is directed against the order of learned Commissioner of Income Tax(A)-40, Delhi dated 31.10.2019 and pertain to assessment years 2010-11 & 2011-12.

2.

The assessee, vide his letter has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute ITA 9699/Del/2019 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In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 18th December, 2020.

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