ANEST IWATA MOTHERSON PVT. LTD.,NEW DELHI vs. ITO, WARD- 2(4), NEW DELHI
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 The appeal was dismissed as withdrawn.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 for assessment year 2013-14. 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 request for withdrawal of appeal, due to opting for the Vivad Se Vishwas Scheme, should be accepted.
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
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A), New Delhi dated 31.10.2017.
The assessee, vide its letter dated 05.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the 2 ITA-7721/Del/2017 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.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
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