KASHISH GUPTA,NEW DELHI vs. ITO, WARD- 35(2), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal should be dismissed based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI MAHAVIR PRASAD
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), New Delhi dated 25.02.2019.
The assessee, vide its letter dated 23.01.2021, 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 2 ITA-4336/Del/2019
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