NISHA GUPTA,DELHI vs. ITO, WARD-47(4), NEW DELHI

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ITA 7560/DEL/2018Status: DisposedITAT Delhi01 November 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA, HON’BLE

For Appellant: Ms. Rano Jain, Adv
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 01.11.2021Pronounced: 01.11.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2015-16 is directed against the Order of Learned CIT(A)-16, New Delhi. 2. At the time of virtual hearing, the assessee’s Counsel has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under

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