DENESH KUMAR BASIA,DELHI vs. DCIT, CC-5, NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for the assessment year 2014-15. Subsequently, the assessee requested to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2014-15 DINESH KUMAR BASIA, Vs. DCIT, CC-5, NEW DELHI SU-217, PITAMPURA, NEW DELHI – 34 (PAN: AEOPB6442B) (Appellant) (Respondent) Appellant by : Ms. Rashi Singhal, CA Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 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)-24, New Delhi.
The assessee’s A.R. vide his letter dated 3.2.2021 has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the
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