VIPURL CHANDRA,MORADABAD vs. DCIT CIRCLE-2, MORADABAD

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ITA 6636/DEL/2019Status: DisposedITAT Delhi08 January 2021AY 2015-162 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 The appeal was dismissed as withdrawn.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 before the ITAT for assessment year 2015-16. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Act.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 FRIDAY ‘A’ NEW DELHI

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

For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A), Moradabad dated 10.06.2019 and pertains to assessment year 2015-16.

ITA 6636/Del/2019

2.

The assessee, vide letter dated 18.12.2020, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 8th January, 2021.

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