DIVYA GUPTA,NEW DELHI vs. ITO, WARD- 72(4), NEW DELHI

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ITA 3362/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 appeal was dismissed as per the assessee's decision to settle under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

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?

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)-28, New Delhi dated 20.02.2019. . 2. The learned counsel for the assessee, vide letter dated 16.02.2021, received through email, 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 consideration under the Vivad

2 ITA-3362/Del/2019

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