SH. NANAK CHAND AGGARWAL,NEW DELHI vs. ITO, FARIDABAD

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ITA 4436/DEL/2015Status: DisposedITAT Delhi07 August 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals before the ITAT for the assessment year 2011-12. Subsequently, the assessee requested to withdraw these appeals. This request was made because the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI K. NARASIMHA CHARYSHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY

For Appellant: Shri Tarun Kumar, Advocate
For Respondent: Shri Saras Kumar, Senior DR
Hearing: 07.08Pronounced: 07.08

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2011-12 are directed against the order of learned CIT(A), Faridabad dated 28th May, 2015.

1.

The assessee, vide letter dated 24th July, 2020 has requested for 2. withdrawal of the appeals filed by the assessee 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.

2 ITA-4436/Del/2015 & 5452/Del/2016

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 7th August, 2020.

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