DEEPAK GUPTA,DELHI vs. ACIT CENTRAL CIRCLE-07, NEW DELHI

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ITA 1315/DEL/2019Status: DisposedITAT Delhi09 October 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 The appeal was dismissed as withdrawn.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 for assessment year 2014-15. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme. The primary issue was the assessee's request to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLE

For Appellant: Ms. Umang Luthra, Advocate
For Respondent: Shri Shailesh Kumar, Senior DR
Hearing: 09.10.2020Pronounced: 09.10

PER JUSTICE P.P. BHATT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT PER JUSTICE P.P. BHATT , PRESIDENT , PRESIDENT : , PRESIDENT

1.

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-24, New Delhi dated 21st December, 2018.

The learned counsel for the assessee, vide letter dated 1st 2. October, 2020 received through email has requested for withdrawal of the appeal filed by the assessee 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 ITA-1315/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on conclusion of Virtual Hearing on 9th October, 2020.

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