UMESH YARN AGENCIES,NEW DELHI vs. ACIT CIRCLE-47(1), NEW DELHI

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ITA 5529/DEL/2019Status: DisposedITAT Delhi01 March 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2011-12. The assessee later sought permission to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.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

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)-16, New Delhi dated 24.05.2019 for A.Y. 2011-12.

2.

Vide letter dated 27.01.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act,2020.

3.

Noting the contents of the application the appeal is dismissed as withdrawn.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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