HARDIK GARG,DELHI vs. ITO WARD - 38(2), NEW DELHI
What did the Tribunal hold?
The tribunal noted the assessee's application to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.
What were the facts?
The assessee filed appeals against the CIT(A) order for AY 2010-11. The assessee later sought permission to withdraw these appeals.
What were the issues?
The primary issue was the assessee's request to withdraw the appeals due to settlement under the Vivad Se Vishwas Act, 2020.
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
PER N. K. BILLAIYA, AM: These appeals filed by the assessee are preferred against the order of the CIT(A)-13, New Delhi dated 19.06.2019 for A.Y. 2010-11 and 2010-11. 2. Vide letter dated 27.02.2021 the assessee sought permission to withdraw the appeals as the dispute has been settled under the Vivad Se Vishwas Act, 2020. 3. Noting the contents of the application the appeals are dismissed as withdrawn.
Decision announced in the open court in the presence of both the representatives on 01.03.2021.
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