SANGEETA DANG,NEW DELHI vs. ACIT, CIRCLE-36(1), NEW DELHI

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ITA 2411/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

Hearing: 27.10.2021Pronounced: 27.10.2021

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)-12, New Delhi, dated 07.12.2018.

2 ITA-2411.Del.2019

2.

The learned counsel for the assessee, vide its letter received by hand’, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 27th October, 2021 in presence of both the parties.

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