YOGITA GAKHAR,NEW DELHI vs. ITO WARD-45(2), NEW DELHI

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ITA 8675/DEL/2019Status: DisposedITAT Delhi15 April 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 Senior DR had no objection to this request.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2015-16. This was due to opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.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 ‘C’: NEW DELHI

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

Hearing: 15.04.2021Pronounced: 15.04.2021

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)-15, Delhi dated 28.08.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 27.12.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted

2 ITA-8675/Del/2019

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