KAUSHAL SHARMA,HARIDWAR vs. DCIT, CIRC LE, HARIDWAR

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ITA 75/DDN/2019Status: DisposedITAT Dehradun24 February 2022AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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, DEHRADUN BENCH, ‘DB’: DEHRADUN

Before: SHRI R.K. PANDA & SHRI N. K. CHOUDHRY

Hearing: 24.02.2022Pronounced: 24.02.2022

ORDER PER R.K. PANDA, AM,

This appeal filed by the assessee is directed against the order dated 18.04.2019 of the learned CIT(A), Dehradun, relating to Assessment Year 2013-14.

2.

The learned counsel for the assessee vide its letter dated 22.02.2022, has requested for withdrawal of the appeal filed by the assessee stating 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 Sr. DR has no objection.

4.

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

This order was pronounced in the open court at the time of hearing itself i.e. on 24.02.2022

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