SUBHASH CHANDER GOYAL,NEW DELHI vs. ITO WARD-72(5), NEW DELHI

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ITA 8838/DEL/2019Status: DisposedITAT Delhi22 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 The appeal was dismissed as withdrawn.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 for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

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: Smt. Saumya Jain, CA
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.12.2020Pronounced: 22.12.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 16.09.2019.

2.

The learned counsel for the assessee, vide its letter dated 18.12.2020, received through email, has requested for withdrawal of the appeal filed by her and stated that the assessee has opted to settle the dispute relating to 2 ITA-8838/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.

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