JULI GUPTA,GHAZIABAD vs. ITO, WARD- 1(3), GHAZIABAD
What did the Tribunal hold?
The Tribunal noted the assessee's application for withdrawal and consequently dismissed the appeal as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee later filed an application to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘SMC 2’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 28.06.2019 pertaining to Assessment Year 2015-16.
The ld. counsel for the assessee submitted an application dated 18.07.2019 through email requesting for withdrawal of appeal. It has been stated that the quarrel has been settled under the Vivad se Vishwas Scheme, 2020 and the appellant is in receipt of Form No. 3.
Noting the contents of the application, the appeal is dismissed as withdrawn.
In the result, the appeal filed by the assessee in is dismissed as withdrawn.
The order is pronounced in the open court on 24.03.2021 in the presence of ld. DR.
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