HARI KISHAN GOEL HUF,SAMBHAL UP vs. ITO WARD-1(5), SAMBHAL UP

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ITA 8370/DEL/2019Status: DisposedITAT Delhi24 July 2020AY 2011-123 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

Hearing: 24.07.2020Pronounced: 24.07.2020

Date of hearing : 24.07.2020 Date of pronouncement : 24.07.2020 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment years 2011-12 is directed against the order of learned CIT(A), Moradabad.

2.

The learned counsel for the assessee, vide email dated 06th July 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 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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