AKHIL GUPTA,NEW DELHI vs. ITO WARD - 36(5), NEW DELHI

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ITA 4046/DEL/2019Status: DisposedITAT Delhi17 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 assessee requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Senior DR had no objection.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. During the virtual hearing, no one appeared on behalf of the assessee.

What were the issues?

The primary issue was the assessee's request for withdrawal of 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 BENCH D: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 17.03.2021Pronounced: 17.03.2021

ORDER 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)-12, New Delhi, dated 27.02.2019.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email, dated 10.03.2021, has requested for withdrawal of the appeal filed by him and 2 ITA-4046/Del/2019 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, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 17th March, 2021.

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