GEETA WADIA,DELHI vs. ACIT, NEW DELHI
What did the Tribunal hold?
The Tribunal noted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee later sought permission 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 Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. SUDHANSHU SRIVASTAVA
PER N. K. BILLAIYA, AM:
This appeal filed by the assessee is preferred against the order of the CIT(A)-19, New Delhi dated 22.12.2016 for A.Y. 2013-14.
Vide letter dated 08.04.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act,2020. 3. Noting the contents of the application the appeal is dismissed as withdrawn.
Decision announced in the open court in the presence of both the representatives on 08.04.2021.
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