NARESH CHOUDHARY,NEW DELHI vs. ACIT, CIRCLE- 50(1), NEW DELHI

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ITA 6617/DEL/2017Status: DisposedITAT Delhi01 March 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 The appeal was dismissed as withdrawn.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 filed an appeal against an order for AY 2014-15. The assessee later requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Respondent: Ms. Rinku Singh, Sr.D.R

O R D E R PER O.P. KANT, AM The aforesaid appeal has been filed by the assessee against the impugned order dated 18.08.2017, passed by Ld. Commissioner of Income Tax (Appeals)-XVII, New Delhi for the Assessment Year 2014-15.

2.

The ld. counsel for the assessee, vide its letter dated 18.02.2021, 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 arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour of the assessee. He, therefore, seeks permission to withdraw the appeal.

3.

Ld. 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In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 1st March, 2021

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