RAJNI GUPTA,MORADABAD vs. ITO, WARD-2(2), MORADABAD

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ITA 7105/DEL/2019Status: DisposedITAT Delhi08 February 2021AY 2015-163 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 The appeal was dismissed as withdrawn.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 for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 2015-16 is directed against the order dated 12.6.2019 of Learned CIT(A), Moradabad.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide her letter dated 29.1.2021 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 years 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, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of Virtual Hearing on 08th February, 2021.

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