Case Number: ITA 394/DEL/2019
Appellant: M B Shah (HUF), New Delhi
Respondent: ITO, Ward-59(3), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2021-01-25
Pronounced On: 2021-01-25
Result: Appeal Dismissed as Withdrawn
The appeal was filed by M B Shah (HUF) against the order of the CIT(A)-19, New Delhi, dated 05.12.2018, for the assessment year 2015-16. The primary issue in this case involved tax arrears and related disputes for the specified assessment year.
M B Shah (HUF) filed this appeal challenging the decision of the CIT(A) regarding tax assessments and related penalties for the assessment year 2015-16. The appellant believed that the CIT(A) had erred in its judgment, leading to the filing of this appeal to the Income Tax Appellate Tribunal (ITAT).
During the virtual hearing held on 25.01.2021, no representative appeared on behalf of the appellant. However, a letter dated 21.01.2021 was submitted via email, requesting to withdraw the appeal. The appellant indicated their decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and provided a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.
The ITAT, comprising Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, acknowledged the request from the appellant’s letter to withdraw the appeal. The respondent, represented by Sh. M. Baranwal, Sr. DR, raised no objections to the withdrawal of the appeal.
After considering the submissions and the certificate provided, the Tribunal decided to accept the withdrawal request. The appeal was thus dismissed as withdrawn.
The appeal filed by M B Shah (HUF), New Delhi, against the ITO, Ward-59(3), New Delhi, for the assessment year 2015-16, was dismissed as withdrawn. This decision was based on the appellant’s choice to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
Order Pronounced: 25.01.2021
This case highlights the procedural aspects of filing and withdrawing appeals in the ITAT and underscores the importance of the Vivad Se Vishwas Scheme as an avenue for taxpayers to resolve disputes efficiently.
For further details, refer to the complete judgment text available in the records of the ITAT, Delhi Bench.
ITA 394/DEL/2019: M B Shah (HUF) vs ITO – Appeal Withdrawn under Vivad Se Vishwas Scheme
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