PARVEEN KUMAR AASTHA,DELHI vs. ACIT CIRCLE-19, NEW DELHI

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ITA 7561/DEL/2019Status: DisposedITAT Delhi31 July 2023AY 2012-132 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2012-13. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The primary issue was the assessee's request for withdrawal of the appeal.

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 “F” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & DR. B.R.R.KUMAR

For Respondent: Shri Prakashnath Barnwal, CIT DR
Hearing: 31.07.2022Pronounced: 31.07.2022

ORDER

PER KUL BHARAT, JM :

1.

This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-27, New Delhi dated 19.07.2019.

2.

None appeared on behalf of the assessee at the time of hearing before us. The Ld. Counsel for the assessee, vide its letter dated 22.06.2023 received and requested for withdrawal of the appeal filed by 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. Form No.5 issued by the Department is also enclosed with the application seeking withdrawal of the appeal.

3.

Learned CIT DR has no objection in this regard.

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In the result, the appeal of the assessee is dismissed as withdrawn.

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