What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad se Vishwas Scheme, 2020. The Tribunal allowed the withdrawal request.

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

Prerna Makkad, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Ms Aakriti Dhawan, Advocate

For Respondent: Shri R.K. Gupta, Sr.DR

Hearing: 04.08.2021Pronounced: 04.08.2021

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Prerna Makkad, Vs. ITO, C-60, Rajouri Garden, Ward-45(2), New Delhi. New Delhi. PAN: AGZPM9423C (Appellant) (Respondent) Assessee by : Ms Aakriti Dhawan, Advocate Revenue by : Shri R.K. Gupta, Sr.DR Date of Hearing : 04.08.2021 Date of Pronouncement : 04.08.2021 ORDER

This appeal filed by the assessee is directed against the order dated 29.08.2018 of the CIT(A)-15, Delhi, relating to the assessment year 2015-16.

The ld. Counsel for the assessee, at the time of hearing, sought 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. The assessee has enclosed copy of Form No.3 obtained from the Department. He accordingly submitted that this appeal may be allowed to be withdrawn.

In absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

In view of the aforesaid, the appeal is consigned to record treating the same as dismissed.

PRERNA MAKKAD,NEW DELHI vs. ITO, WARD- 45(2), NEW DELHI

What did the Tribunal hold?

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