DELHI CHAPTER INDIA SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS,NEW DELHI vs. ITO(E), WARD- 1(3), NEW DELHI

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ITA 2297/DEL/2019Status: DisposedITAT Delhi14 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

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

For Appellant: Shri J. P. Sharma, CA
For Respondent: Shri Jagdish Singh, Sr. DR
Hearing: 14.12.2020Pronounced: 14.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-40, Delhi dated 07.02.2019 and pertains to assessment year 2013-14.

2.

The learned counsel for the assessee, vide letter dated 09.12.2020 received through email, has requested for withdrawal of the appeal 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 Act, 2020 (in short ‘the Act').

3.

Learned Senior DR has no objection.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 14th December, 2020.

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