AMBICA,DELHI vs. ITO WARD-53(4), NEW DELHI

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ITA 9715/DEL/2019Status: DisposedITAT Delhi17 February 2021AY 2009-102 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 The appeal was dismissed as withdrawn.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 to withdraw the appeal for AY 2009-10. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to this effect was filed.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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 BENCH ‘A’: NEW DELHI

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

Hearing: 17.02.2021Pronounced: 17.02.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-23, New Delhi, dated 31.10.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 11.02.2021, received through email, has requested for withdrawal of the appeal filed by him and 2 ITA-5550/Del/2018 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 17th February, 2021.

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