VIBHOR JINDAL,NEW DELHI vs. ITO WARD 18(3), NEW DELHI

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ITA 1178/DEL/2019Status: DisposedITAT Delhi15 March 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee requested withdrawal of these appeals, stating they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, due to opting for the Vivad Se Vishwas Scheme, should be accepted.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 15.03.2021Pronounced: 15.03.2021

ORDER PER R.K. PANDA, AM :

These appeals filed by the assessee for the assessment year 2015-16 are directed against the separate orders of learned CIT(A)-12, dated 22.11.2018 and learned CIT(A)-37, New Delhi, dated 31.12.2018, respectively.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing. The assessee, vide its letter dated 26.02.2021, received through email, has requested for withdrawal of the appeals 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 Se Vishwas Scheme, 2020.

3.

Learned Senior DR has no objection.

4.

In view of the above, I accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 15th March, 2021.

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