What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in the absence of any objection from the Revenue.

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application to withdraw the appeal. The reason for withdrawal was the assessee's opting for the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad se Vishwas Scheme.

Ruchi Aggarwal, Gurgaon vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI R.K. PANDA

Hearing: 13.10.2021Pronounced: 13.10.2021

The Income Tax Officer, Smt. Ruchi Aggarwal, Ward – 3 (3), Room K-15/13, DLF Phase-II, vs. No.214, 2nd Floor, Udyog Gurgaon – 122 002 Vihar, Phase-V, Gurgaon. PAN AEOPA7099H PIN 122016. Haryana. (Appellant) (Respondent) For Assessee : -None- For Revenue : Sh. R.K. Gupta, Sr. DR Date of Hearing : 13.10.2021 Date of Pronouncement : 13.10.2021 ORDER

This appeal filed by the Assessee is directed against the Order dated 28.03.2019 of the Ld. CIT(A)-1, Gurgaon, relating to the A.Y. 2014-2015.

None appeared on behalf of the assessee. However, an application has been filed by the assessee requesting to withdraw the appeal on the ground that 2 ITA.No.5282/Del./2019 Smt. Ruchi Aggarwal, Gurgaon. assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and has filed Form No.3 issued by the Department.

In view of the above and in the absence of any objection from the side of the Ld. D.R, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court at the time of hearing itself i.e., on 13.10.2021.

RUCHI AGGARWAL,GURGAON vs. ITO, WARD- 3(3), GURGAON

What did the Tribunal hold?

What were the facts?

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