MS. BINDA PREET SAHNI,NEW DELHI vs. ACIT, NEW DELHI

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ITA 5856/DEL/2016Status: DisposedITAT Delhi30 December 2020AY 2012-132 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 The appeal was dismissed as withdrawn.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 an order of the CIT(A) for assessment year 2012-13. 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 ‘C’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Respondent: Shri Gaurav Dudeja, Sr. DR
Hearing: 29.12.2020Pronounced: 29.12.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-18, New Delhi dated 08.09.2016 and pertains to assessment year 2012-13.

2.

The learned counsel for the assessee, vide letter dated 21.12.2020, 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 ITA 5856/Del/2016 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In the result, the appeal of the assessee is dismissed as withdrawn.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 29th December, 2020.

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