AVDHOOT SHIVANAND,NEW DELHI vs. ACIT CIRCLE-43(1), NEW DELHI

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ITA 4038/DEL/2019Status: DisposedITAT Delhi23 December 2020AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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

Hearing: 23.12.2020Pronounced: 23.12.2020

This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-15, New Delhi dated 08.03.2019.

2.

The learned counsel for the assessee, vide its letter dated 16.12.2020, received through email, has requested for withdrawal of the appeal filed by 2 ITA-4038/Del/2019 him 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. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 23rd December, 2020.

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