What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The assessee had opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against an order of the CIT(A) for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Act.

Ayush Kumar Garg vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

For Appellant: Ms Mansi Jain, CA

For Respondent: Shri Jagdish Singh, Sr. DR

Hearing: 14.12.2020Pronounced: 14.12.2020

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-13, New Delhi dated 25.01.2019 and pertains to assessment year 2014-15.

The learned counsel for the assessee, vide letter dated 28.10.2020 received through email, has requested for withdrawal of the appeal filed by the ITA 2556/Del/2019 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').

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 14th December, 2020.

AYUSH KUMAR GARG,DELHI vs. ITO WARD - 39(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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