HARMINDER BHATIA,FARIDABAD vs. ACIT CIRCLE-22(1), NEW DELHI

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ITA 7069/DEL/2019Status: DisposedITAT Delhi23 December 2020AY 2009-102 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2009-10. This withdrawal was requested because the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘F’: NEW DELHI

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 23.12.2020Pronounced: 23.12.2020

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-31, New Delhi, dated 26.07.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 16.12.2020, received through email, has requested for withdrawal of the appeal filed by him and 2 ITA-7069/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 23rd December, 2020.

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