PAL CEMENT & STEEL PRIVATE LTD,HISAR vs. ITO WARD - 5, HISAR

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ITA 7487/DEL/2019Status: DisposedITAT Delhi21 August 2020AY 2016-172 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 The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2016-17. The assessee subsequently requested to withdraw the appeal, having opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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

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 K. NARASIMHA CHARYSHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY

For Respondent: Shri Saras Kumar, Senior DR
Hearing: 21.08Pronounced: 21.08

This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A), Hisar dated 28th June, 2019.

2.

Nobody appeared on behalf of the assessee at the time of hearing. The learned counsel for the assessee, vide email dated 11th August, 2020, 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

2 ITA-7487/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 21st August, 2020.

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