SUNDER SINGH,GURGAON vs. ITO WARD-4(3), GURGOAN

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ITA 7333/DEL/2019Status: DisposedITAT Delhi17 July 2020AY 2010-112 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 Tribunal considered the assessee's request for withdrawal and, with no objection from the Revenue, allowed the appeal to be withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently requested to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee if they have opted for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Somil Agarwal, Adv

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal has been filed by the assessee against the order of Ld. Commissioner of Income Tax(A)-1, Gurgaon dated 9.7.2019 for assessment year 2010-11.

2.

At the outset, Ld. AR drew our attention to a letter of the appellant requesting that this appeal may be allowed to be withdrawn as the assessee has filed the appeal before the Principal CIT(A), Gurugram under the Direct Tax Vivad se Vishwas Act, 2020.

3.

The Ld. Sr. DR does not have any objection for the said request of the AR.

ITA 7333/Del/2019 ASSESSMENT YEAR 2010-11

4.

We have gone through the request submitted by the Ld. AR and since the Sr. DR does not have any objection, the appeal is allowed to be withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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