SUPRIYA ARYA,NEW DELHI vs. ACIT, CC-25, NEW DELHI

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ITA 6392/DEL/2019Status: DisposedITAT Delhi19 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 for withdrawal of the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI SHRI

For Appellant: Shri Kapil Goel, CA
For Respondent: Shri H.K. Choudhary, CIT-DR

PER AMIT SHUKLA, JM PER AMIT SHUKLA, JM : PER AMIT SHUKLA, JM PER AMIT SHUKLA, JM These appeals by the assessee for the assessment years 2014- 15 and 2015-16 are directed against the order of learned CIT(A)-29, New Delhi dated 10th June, 2019.

1.

The learned counsel for the assessee, vide letter dated 31st 2. October, 2020 has requested for withdrawal of the appeals filed by the assessee 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 Scheme, 2020. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed.

2 ITA-6392 & 6393/Del/2019

3.

Learned CIT-DR has no objection.

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In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 19th November, 2020.

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