MANZAR GHAYAR,MORADABAD vs. ACIT- 1, MORADABAD

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ITA 5555/DEL/2019Status: DisposedITAT Delhi23 February 2021AY 2015-162 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2015-16. The assessee subsequently sought permission to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

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: 23/02/2021Pronounced: 23/02/2021

PER N. K. BILLAIYA, AM:

1.

This appeal filed by the assessee is preferred against the order of the CIT(A), Moradabad for A.Y. 2015-16.

2.

Vide letter dated 08.02.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Scheme,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 Noting the contents of the application the appeal is dismissed as withdrawn.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 23.02.2021.

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