NIKUNJ AGGARWAL,GURUGRAM vs. ITO, WARD-3(1), GURUGRAM
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
What were the facts?
The assessee requested withdrawal of their appeal for AY 2014-15, having opted to settle the tax dispute under the Vivad Se Vishwas Scheme. A certificate under the scheme was filed.
What were the issues?
Whether the assessee's appeal should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI KUL BHARAT
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-1, Gurgaon dated 15.01.2021. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 19.04.2021, 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 assessment year under
2 ITA-1958/Del/2018
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