PUSHKAR DUTT SHARMA,NOIDA vs. ACIT, CIRCLE-31(1), NEW DELHI

PDF · subscribers
ITA 6619/DEL/2018Status: DisposedITAT Delhi24 November 2020AY 2013-142 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 The appeal was dismissed as withdrawn based on the assessee's decision to settle under the Vivad Se Vishwas Act.

What were the facts?

The assessee requested withdrawal of the appeal filed against the CIT(A) order. This was due to opting to settle tax arrears under the Vivad Se Vishwas Act, 2020. The revenue had no objection to the withdrawal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as per the assessee's request to settle under the Vivad Se Vishwas Act.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

For Appellant: Shri Anil Kumar Goel, CA
For Respondent: Shri M. Baranwal, Sr. DR
Pronounced: 24.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-11, New Delhi dated 18.04.2017 and pertains to assessment year 2013-14.

2.

The learned counsel for the assessee, vide her letter dated 17.11.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 24th November, 2020.

Recent GST High Court judgments

Search GST case law →