MR. RAJIV KANT SINGHAL,NEW DELHI vs. IT0, WARD-40(2), NEW DELHI

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ITA 1314/DEL/2019Status: DisposedITAT Delhi25 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting to settle tax arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on their settlement under the Vivad Se Vishwas Act.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: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

Hearing: 25.02.2021Pronounced: 25.02.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-14, New Delhi, dated 20.12.2018.

2.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 22.02.2021, received through email, 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

2 ITA-1314//Del/2019 arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Act, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 25th February, 2021.

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