BELLEVUE CENTRAL PARK-II CONDOMINIUM ASSOCIATION,FARIDABAD vs. ITO, WARD-2(2), GURGAON

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ITA 65/DEL/2019Status: DisposedITAT Delhi30 September 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeals as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

What were the facts?

The assessee filed appeals for assessment years 2015-16 and 2014-15. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 2015- 16 and 2014-15 are directed against the order of learned CIT(A)-1, Gurgaon dated 31st October, 2018 and learned CIT(A)-2, Gurgaon dated 22nd October, 2018 respectively.

1.

The assessee, vide letter dated 14th September, 2020 received 2. through email has requested for withdrawal of the appeals filed by it and stated that it 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.

2 ITA-65 & 202/Del/2019

3.

Learned Senior DR has no objection.

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In the result, the appeals of the assessee are dismissed as withdrawn.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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