PAYAL BANSAL,NEW DELHI vs. ITO, WARD-51(2), NEW DELHI

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ITA 6659/DEL/2019Status: DisposedITAT Delhi16 July 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-17, New Delhi, dated 04.06.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 06.07.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-6659/Del/2019

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