SUMIT AGARWAL,NEW DELHI vs. ACIT CIRCLE-60(1), NEW DELHI

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ITA 5233/DEL/2019Status: DisposedITAT Delhi10 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee requested to withdraw the appeal for assessment year 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘C’ : NEW DELHI

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

Hearing: 10.02.2021Pronounced: 10.02.2021

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2014-15 SUMIT AGARWAL, Vs. ACIT, CIRCLE 60(1), L-7-A, LGF, SOUTH EXTN., NEW DELHI PART-II, NEW DELHI 49 (PAN: AAEPA0763C) (Appellant) (Respondent) Appellant by : None 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)-37, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his email dated 3.2.2021 has requested for withdrawal of the appeal filed by the assessee

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