RAJ KUMAR SAPRA HUF,NEW DELHI vs. ITO WARD - 42(3), NEW DELHI

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ITA 859/DEL/2020Status: 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 respondent DR had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. Subsequently, the assessee requested withdrawal of the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for 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)-43, New Delhi, dated 01.01.2020. . 2. The learned counsel for the assessee, vide letter dated 29.06.2021, 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

2 ITA-859/Del/2020

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