KHUSHBOO SACHDEVA,NEW DELHI vs. ITO WARD 38(3), NEW DELHI

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ITA 2623/DEL/2019Status: DisposedITAT Delhi26 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement of tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

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, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI G.S. PANNU

For Appellant: Shri Sikander Sachdeva, CA
For Respondent: Shri M. Baranwal, Sr. DR
Pronounced: 26.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-13, New Delhi dated 8.2.2019 and pertains to assessment year 2014- 15.

2.

The learned counsel for the assessee, vide letter dated 18.11.2020, received through email, has requested for withdrawal of the appeal filed by him ITA 2623/Del/2019 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. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 26th November, 2020.

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