KAMLA DEVI,NEW DELHI vs. ITO WARD - 36(3), NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee requested withdrawal of the appeal filed for assessment year 2014-15. The reason for withdrawal was the assessee's decision to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn based on the assessee's opting for the Vivad Se Vishwas Scheme.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
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 21.03.2019.
The learned counsel for the assessee, vide its letter dated 17.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to 2 ITA-4159/Del/2019 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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