MAHESH CHAND AGARWAL,NEW DELHI vs. ITO, WARD-28(4), NEW DELHI

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ITA 436/DEL/2019Status: DisposedITAT Delhi24 December 2020AY 2014-152 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 The appeal was dismissed as withdrawn.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 before the ITAT for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘F’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri Prabhat Aggarwal, CA
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 24.12.2020Pronounced: 24.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-10, New Delhi dated 26.12.2018 and pertains to assessment year 2014-15.

2.

The learned counsel for the assessee, vide letter dated 15.12.2020 received through email, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to ITA 436/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 24th December, 2020.

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