SANT LAL AHUJA,HISAR vs. ITO WARD - 4, HISAR

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ITA 671/DEL/2020Status: DisposedITAT Delhi17 February 2021AY 2011-122 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 assessee requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. During the virtual hearing, no one appeared for the assessee, but a letter was submitted requesting withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal due to settlement under Vivad Se Vishwas Scheme should be accepted.

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 2011-12 is directed against the Order of Learned CIT(A), Hisar.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letter dated 4.2.2021 has requested for withdrawal of the appeal filed by him and stated that he has 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In the result, the appeal of the assessee is dismissed as withdrawn.

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

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