AVISH GUPTA,DELHI vs. ITO WARD-59(5), NEW DELHI

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ITA 8939/DEL/2019Status: DisposedITAT Delhi20 November 2020AY 2014-152 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 The appeal was dismissed as withdrawn.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 an order of the CIT(A) for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.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 Appellant: Shri Sumant Choubey, CA
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)-37, New Delhi dated 23.07.2019 and pertains to assessment year 2014-15.

2.

The assessee, vide letter dated 6th November, 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 year under ITA 8939/D/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 20th November, 2020.

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