TINNA RUBBER & INFRASTRUCTURE LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15, NEW DELHI
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 The appeal was dismissed as withdrawn.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 for assessment year 2014-15. The assessee later requested to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA
This appeal filed by the assessee is directed against the order dated 13.11.2017 passed by the Ld. CIT (A),XXVI, New Delhi relating to assessment year 2014-15.
The Ld. Counsel for the assessee, vide E. mail dated 5th October, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.
Learned CIT (DR) has no objection for withdrawal of the appeal.
In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
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