Case Number: ITA 864/DEL/2019
Appellant: Mahender Pal Chawla (HUF), Delhi
Respondent: ITO Ward 55(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2020-10-28
Pronounced On: 2020-10-28
The case of Mahender Pal Chawla (HUF) vs ITO Ward 55(1), New Delhi, pertains to the assessment year 2014-15. The appellant, Mahender Pal Chawla (HUF), sought to settle the dispute regarding tax arrears under the Vivad Se Vishwas Scheme, 2020. The final order was pronounced by the Income Tax Appellate Tribunal on October 28, 2020.
The case was presented before the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal through video conferencing. The tribunal consisted of Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava.
Mahender Pal Chawla (HUF), represented by none, filed an appeal against the order of the CIT(A)-37, New Delhi, dated January 7, 2019. The appellant decided to settle the dispute relating to tax arrears under the Vivad Se Vishwas Scheme, 2020, and submitted a request for withdrawal of the appeal.
The hearing for the case was scheduled on October 28, 2020. However, none appeared on behalf of the appellant. The appellant had previously submitted a letter requesting the withdrawal of the appeal, citing the settlement under the Vivad Se Vishwas Scheme, 2020. The letter was received without a date.
The Senior Departmental Representative, Shri Jagdish Singh Dahiya, raised no objection to the withdrawal request.
Upon reviewing the request for withdrawal and the lack of objections from the respondent, the tribunal accepted the appellant’s request for withdrawal of the appeal.
In conclusion, the tribunal dismissed the appeal filed by Mahender Pal Chawla (HUF) as withdrawn, thereby settling the dispute under the Vivad Se Vishwas Scheme, 2020.
The final decision in the case of Mahender Pal Chawla (HUF) vs ITO Ward 55(1), New Delhi, was pronounced on October 28, 2020. The appeal was dismissed following the appellant’s decision to resolve the tax arrears through the Vivad Se Vishwas Scheme, 2020.
In the Income Tax Appellate Tribunal Delhi Bench ‘A’, New Delhi, the following order was passed:
This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-37, New Delhi dated 7th January, 2019.
The assessee, vide letter dated Nil has requested for withdrawal of the appeal filed by it 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.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 28th October, 2020.
Signed by:
(SUDHANSHU SRIVASTAVA)
JUDICIAL MEMBER
(G.S. PANNU)
VICE PRESIDENT
Copy forwarded to:
By Order
Assistant Registrar, ITAT, Delhi
Mahender Pal Chawla (HUF) vs ITO Ward 55(1), New Delhi – ITA No.864/Del/2019
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