DEVIKA VERMA,NEW DELHI vs. ACIT, CIRCLE- 60(1), NEW DELHI
What did the Tribunal hold?
The tribunal permitted the assessee to withdraw the appeal as the assessee had opted for settlement under the Vivad-Se-Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order of the Commissioner (Appeals) for AY 2015-16. The assessee later sought to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee could withdraw the appeal due to opting for the Vivad-Se-Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY
ORDER PER BENCH: This is an appeal by the assessee against order dated 22.12.2018 of learned Commissioner (Appeals)-19 New Delhi for the assessment year 2015-16. 2. Learned counsel for the assessee on instructions has furnished, letter dated 14.02.2022 seeking withdrawal of the appeal as the assessee has opted for settling the dispute arising in the present appeal under Vivad-Se-Vishwas Scheme.
Learned Departmental Representative has no objection to withdrawal of appeal by the assessee. In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 25th February, 2022
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