RAGHAV MALHOTRA,NEW DELHI vs. AZIT CIRCLE-17(1), NEW DELHI

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ITA 4297/DEL/2019Status: DisposedITAT Delhi03 March 2021AY 2015-162 pages
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 the withdrawal.

What were the facts?

The assessee requested withdrawal of the appeal for AY 2015-16, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Act was filed.

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.

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 ‘D’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 03.03.2021Pronounced: 03.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), New Delhi dated 27.03.2019. . 2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 23.02.2021, 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-4297/Del/2019

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