SNEH BANSAL,NEW DELHI vs. ITO WARD 40(2), NEW DELHI

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ITA 1860/DEL/2019Status: DisposedITAT Delhi25 March 2021AY 2014-152 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 withdrawal of the appeal for AY 2014-15, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme. A certificate under the scheme was provided.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 SUDHANSHU SRIVASTAVA

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 25.03.2021Pronounced: 25.03.2021

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)-14, New Delhi dated 18.04.2018. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 15.02.2021, 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 assessment year under

2 ITA-1860/Del/2019

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