GAURAV GUPTA,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

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ITA 4883/DEL/2019Status: DisposedITAT Delhi26 June 2020AY 2015-162 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of the appeal filed by the Revenue. This was due to the assessee opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of withdrawing an appeal based on a settlement 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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLASHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA

For Respondent: Ms. Rakhi Vimal, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the Revenue for the assessment year 2015-16 is directed against the order of learned CIT(A)-31, New Delhi dated 29th March, 2019.

2.

Shri Deepak Ostwal, learned counsel for the assessee, vide email dated 19th June, 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.

2 ITA-4883/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.

1.

Above decision was announced in the presence of learned Senior DR on conclusion of Virtual Hearing on 26th June, 2020.

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