SEEMA JAIN,NEW DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

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ITA 1448/DEL/2019Status: DisposedITAT Delhi25 February 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2014-15. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Appellant: Shri C.S. Anand & Ms. Sugandha
For Respondent: Shri Umesh Takkyar, Sr. DR
Hearing: 25.02.2022Pronounced: 25.02.2022

ORDER PER BENCH: This is an appeal filed by the assessee against order dated 19.12.2018 of learned Commissioner (Appeals), Delhi-37, New Delhi for the assessment year 2014- 15. 2. Learned counsel for the assessee on instructions, has filed a letter dated 03.11.2021 seeking withdrawal of the appeal as the assessee has opted for settling the dispute arising in the present appeal under the Direct Tax Vivad se Vishwas Act, 2020.

3.

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 Accordingly, the appeal is dismissed as withdrawn.

4.

In the result, the appeal is dismissed.

Order pronounced in the open court on 25th February, 2022

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