KAPIL GUPTA,GURUGRAM vs. DCIT, CIRCLE- 71(1), NEW DELHI

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ITA 3030/DEL/2019Status: DisposedITAT Delhi20 November 2020AY 2014-152 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 to withdraw the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for assessment year 2014-15. 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?

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: Shri M. Baranwal, Sr. DR
Hearing: 20.11.2020Pronounced: 20.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-28, New Delhi dated 4.2.2019 and pertains to assessment year 2014- 15.

2.

The learned counsel for the assessee, vide letter dated 04.11.2020 has requested for withdrawal of the appeal filed by him and stated that the assessee ÌTA 3030/D/2019 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 20th November, 2020.

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