LOKESH MITTAL,GHAZIABAD vs. ITO, WARD-2(1), GURGAON

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ITA 7528/DEL/2019Status: DisposedITAT Delhi21 January 2021AY 2015-163 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 The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently requested to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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: SHRI R.K. PANDA

For Respondent: Shri Rabin Rawal, Addl. CIT (DR)
Hearing: 21/01/2021

This appeal filed by the assessee is directed against the order dated 25th July, 2019 passed by the Ld. CIT (A)-2, Gurgaon relating to assessment year 2015-16.

2.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. However, the assessee, vide application dated 12.9.2019 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Addl. CIT (DR) has no objection for withdrawal of the appeal.

4.

In view of the above, I accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

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