ASHOK KUMAR TANEJA,GURGAON vs. ITO WARD - 23(2), NEW DELHI

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ITA 8382/DEL/2019Status: DisposedITAT Delhi04 December 2020AY 2012-132 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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 AMIT SHUKLA

For Respondent: Ms Rinku Singh, Sr. DR
Hearing: 04.12.2020Pronounced: 04.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-XXV, New Delhi dated 27.08.2019 pertains to assessment year 2012- 13.

2.

The assessee, vide his letter, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating ITA 8382/D/2019 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 4th December, 2020.

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