ISH GAMBHIR,NEW DELHI vs. ITO WARD - 45(5), NEW DELHI

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ITA 6569/DEL/2019Status: DisposedITAT Delhi08 February 2021AY 2012-132 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 tribunal accepted the assessee's request to withdraw the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme and obtained a certificate.

What were the facts?

The assessee filed an appeal for the assessment year 2012-13. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request for withdrawal of the appeal due to 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 ‘SMC-1’ : NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 08.02.2021Pronounced: 08.02.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2012-13 is directed against the order dated 14.6.2019 of Learned CIT(A)-15, New Delhi.

2.

At the time of hearing, Ld. Counsel for the assessee 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. It was further submitted that assessee has paid all the due taxes and obtained a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 from the Department.

3.

Learned Senior DR has no objection.

4.

In view of the above, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on conclusion of Virtual Hearing on 08th February, 2021.

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