URMIL BANSAL,NEW DELHI vs. ITO, WARD- 45(2), NEW DELHI

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ITA 4224/DEL/2017Status: DisposedITAT Delhi24 November 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 Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The tribunal noted that the Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This request was made because the assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas Scheme.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. PANNU

For Appellant: Shri Anil Kumar Goel, CA
For Respondent: Shri M. Baranwal, Sr. DR
Hearing: 24.11Pronounced: 24.11

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment years 2010- 11 and 2012-13 are directed against the orders of learned CIT(A), Delhi dated 31.03.2017.

2.

The learned counsel for the assessee, vide its letter dated 17.11.2020, received through email, has requested for withdrawal of the appeals filed by him 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 ITAs-4224 & 4226/Del/2017

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In the result, the appeals of the assessee are dismissed as withdrawn.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 24th November, 2020.

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