NARESH SAMKARIA,DELHI vs. ITO WARD 61(2), NEW DELHI

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ITA 5523/DEL/2019Status: DisposedITAT Delhi01 March 2021AY 2015-162 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 the dispute was settled under the Vivad Se Vishwas Act, 2020. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A) for Assessment Year 2015-16. The assessee sought permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

For Appellant: Ms. Tani Malik, CA
Hearing: 01/03/2021Pronounced: 01/03/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the order of the CIT(A)-20, New Delhi dated 16.04.2019 for A.Y. 2015- 16.

2.

At the very outset, the counsel stated that the assessee seeks permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act, 2020. 3. On such concession this appeal is dismissed as withdrawn.

4.

Decision announced in the open court in the presence of both the representatives on 01.03.2021.

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