BRAHAM PRAKASH LAKRA,DELHI vs. ITO, WARD- 67(1), NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and paid the demand. The assessee then requested to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘A’-FRIDAY: NEW DELHI
Before: SHRI R.K. PANDA & SHRI SAKTIJIT DEY
This appeal filed by the assessee is directed against the order dated 17.09.2018 of the learned CIT(A)-21, New Delhi, relating to Assessment Year 2012-13.
The assessee filed an application dated 04.08.2021 stating therein that assessee has opted for Vivad Se Vishwas Scheme 2020 and enclosed the Form 1, 2 & 3 in its support. He has further submitted that assessee has already deposited the demand of Rs. 3,65,200/- vide challan dt. 23.3.2021 under VSVS, 2020. It was further submitted that assessee has withdrawn the above appeal on 03.08.2021 by way of E-mail and prayed for withdrawal of aforesaid appeal.
Learned Sr. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced in the open court on conclusion of Virtual Hearing on 11.03.2022.
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