RAJ RANI GHAI,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 1, GURGAON

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ITA 5355/DEL/2018Status: DisposedITAT Delhi30 September 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for assessment years 2009-10 and 2011-12. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 KULDIP SINGH SHRI ULDIP SINGHSHRI SHRI

For Appellant: Shri Tarun Kumar, Advocate
For Respondent: Shri Sunil Kumar Yadav, Senior DR

PER KULDIP SINGH, JM PER KULDIP SINGH, JM : PER KULDIP SINGH, JM PER KULDIP SINGH, JM These appeals by the assessee for the assessment years 2009- 10 & 2011-12 are directed against the order of learned CIT(A)-3, Gurgaon dated 29th June, 2018.

1.

The assessee, vide letter dated 25th September, 2020 received 2. through email has requested for withdrawal of the appeals filed by her and stated that she 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.

2 ITA-5354 & 5355/Del/2018

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In the result, the appeals of the assessee are dismissed as withdrawn.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 parties on conclusion of Virtual Hearing on 30th September, 2020.

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