SAMARTH BANSAL,NEW DELHI vs. ITO WARD - 42(4), NEW DELHI

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ITA 5463/DEL/2019Status: DisposedITAT Delhi30 March 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later requested to withdraw the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

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

For Respondent: Shri M Baranwal , Sr. DR
Hearing: 30.03.2021

This appeal filed by the assessee is directed against the order dated 07.06.2019 passed by the Ld. CIT (A), Moradabad relating to assessment year 2015-16.

2.

The Ld. Counsel for the assessee, vide e mail dated 23rd March, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

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