KRATIKA VAISH,BADAUN vs. ITO -I, BADAUN
What did the Tribunal hold?
The Tribunal accepted the assessees' request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the Tribunal.
What were the facts?
The assessees filed three appeals before the ITAT for the assessment year 2015-16. The assessees subsequently requested to withdraw these appeals.
What were the issues?
The primary issue was whether the appeals should be withdrawn by the assessees due to their opting for the Vivad Se Vishwas Scheme.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 : These three appeals by the different assessees for the assessment year 2015-16 are directed against the order of learned CIT(A), Moradabad dated 14.05.2019.
The learned counsel for the assessee, vide its letter dated 02.01.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the 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.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeals.
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