BIKASH SINGHI,DELHI vs. ACIT, CIRCLE-16, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. During the hearing, the assessee requested to withdraw the appeal.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
Before: SHRI R.K. PANDA
ORDER This appeal filed by the assessee is directed against the order dated 29.06.2018 of the learned CIT(A)-16, New Delhi, relating to Assessment Year 2015-16.
The assessee at the time of hearing, vide his letter dated 25.08.2021, has requested for withdrawal of the appeal filed by the assessee stating 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.
Learned DR has no objection.
In view of the above, I accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was pronounced in the open court on conclusion of Virtual Hearing on 25.08.2021.
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