SUMIT GUPTA,NEW DELHI vs. DCIT, WARD-1(3)(1), NEW DELHI

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ITA 5893/DEL/2018Status: DisposedITAT Delhi20 September 2021AY 2011-122 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 The appeal was dismissed as withdrawn.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 filed an appeal against an order of the CIT(A). The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI

Before: SHRI R.K.PANDA & SHRI VIJAY PAL RAO

For Appellant: CA &
Hearing: 20.09.2021

Appellant by Sh. Nagesh Behal, CA & Sh. Vishal Gourav, Adv. Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 20.09.2021 Date of 20.09.2021 Pronouncement ORDER PER VIJAY PAL RAO, JM :

This appeal by the assessee is directed against the order dated 29.06.2018 of the learned CIT(A)-42, New Delhi, relating to Assessment Year 2011-12.

2.

The learned counsel for the assessee, vide his letter has requested for withdrawal of the appeal filed by the assessee stating 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 Sr. DR has raised no objection if the appeal is allowed to be withdrawn.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced in the open court on conclusion of Virtual Hearing on 20.09.2021.

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