SMT. ASHA DHINGRA,NEW DELHI vs. ITO, FARIDABAD
What did the Tribunal hold?
The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.
What were the facts?
The assessee filed appeals for the assessment year 2008-09. The assessee subsequently requested withdrawal of these appeals.
What were the issues?
The primary issue was the assessee's request to withdraw appeals 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, 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
ORDER ORDER ORDER ORDER
These appeals by the assessee for the assessment year 2008-09 are directed against the order of learned CIT(A), Faridabad dated 5th March, 2018 and 10th March, 2017.
The learned counsel for the assessee, vide letter dated 6th 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 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.
2 ITA-2879/Del/2018 & 2565/Del/2017
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeals.
In the result, the appeals of the assessee are dismissed as withdrawn.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 23rd October, 2020.
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