The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ delivered its judgment on the appeal filed by Ashwani Kumar Mehra & Sons (HUF) against the order of the Commissioner of Income Tax (Appeals)-10, New Delhi, for the assessment year 2010-11. The case was heard by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, through video conferencing.
Ashwani Kumar Mehra & Sons (HUF) filed an appeal challenging the order passed by the CIT (A)-10, New Delhi. However, the appellant later decided to withdraw the appeal and opt for the Vivad Se Vishwas Scheme, 2020, which aims to resolve tax disputes efficiently.
The appellant submitted a letter dated 15.03.2021, requesting the withdrawal of the appeal. It was stated that the appellant had opted to settle the dispute relating to tax arrears for the assessment year under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was also filed to support this request.
The Tribunal noted that the learned Senior Departmental Representative (DR) had no objection to the withdrawal request. In view of the appellant’s request and the supporting certificate, the Tribunal accepted the request for withdrawal of the appeal.
The Tribunal pronounced its decision to dismiss the appeal as withdrawn. This decision was made on the conclusion of the virtual hearing on 30th March 2021.
Order pronounced in the open court on this 30th day of March, 2021.
sd/- (KUL BHARAT) JUDICIAL MEMBER
sd/- (G.S. PANNU) VICE PRESIDENT
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