USHA DEVI,NEW DELHI vs. DCIT CIRCLE-26(1), NEW DELHI

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ITA 8897/DEL/2019Status: DisposedITAT Delhi29 November 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2008-09. The assessee later sought to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw appeals after settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’, NEW DELHI

Before: SH. R. K PANDA & SH. C.N. PRASAD

Hearing: 29/11/2021

PER R.K PANDA, AM: These appeals filed by the assessee are preferred against the order of the CIT(A)-13, New Delhi dated 28.08.2019 and 29.08.2019 for A.Y. 2008-09. 2. Vide letter dated 31.10.2021 the assessee sought permission to withdraw the appeals as the dispute has been settled under the Vivad Se Vishwas Act,2020. 3. Noting the contents of the application the appeals are dismissed as withdrawn.

4.

Decision announced in the open court in the presence of Sr. DR on 29.11.2021.

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