ASHOK GARG,NAVI MUMBAI vs. ITO, WARD- 1(5), GURGAON
What did the Tribunal hold?
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for assessment year 2014-15. The assessee later requested to withdraw the appeal.
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?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
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)-I, Gurgaon.
The Assessee vide his letter dated 06.03.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.
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