REKHA KAPOOR,NEW DELHI vs. ITO,WARD-12(3), NEW DELHI

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ITA 681/DEL/2020Status: DisposedITAT Delhi17 February 2021AY 2016-172 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 The appeal was dismissed as withdrawn.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 her appeal before the ITAT, stating she opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was filed.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

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 2016-17 is directed against the Order of Learned CIT(A)-44, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s vide her email dated 1.2.2021 has requested for withdrawal of the appeal filed by her and stated that she 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In the result, the appeal of the assessee is dismissed as withdrawn.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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