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

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ITA 8036/DEL/2018Status: DisposedITAT Delhi20 January 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee later requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed due to their decision to settle the tax dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

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

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 20.01.2021Pronounced: 20.01.2021

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 31.10.2018.

2.

The assessee, vide its letter dated 18.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-8036/Del/2018 assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. 3. Learned Senior DR has no objection.

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