INDER JEET ARORA L/H LATE SMT. PRAKASH WATI,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

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ITA 7758/DEL/2018Status: DisposedITAT Delhi25 January 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 The appeal was dismissed as withdrawn.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 the order of the CIT(A) for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 25.01.2021Pronounced: 25.01.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A), Ghaziabad dated 31.01.2018 and pertains to assessment year 2014-15.

ITA 7758/Del/2018

2.

The learned counsel for the assessee, vide his letter dated 18th January, 2021 received through email, has requested for withdrawal of the appeal filed by the assessee 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 Act, 2020 (in short ‘the Act').

3.

Learned 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 25th January, 2021.

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