What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Rashmi Maheshwari, Ghaziabad vs ITO | ITAT Delhi 2020

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

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

For Appellant: Shri Akhilesh Kumar, Advocate, Shri Pushkar Pandey, Advocate

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)-19, New Delhi dated 15.02.2019 and pertains to assessment year 2015-16.

ITA 3346/Del/2019

The assessee, vide letter dated 24.11.2020, has requested for withdrawal of the appeal filed by her 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

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In the result, the appeal of the assessee is dismissed as withdrawn.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

RASHMI MAHESHWARI,GHAZIABAD vs. ITO, WARD-58(3), 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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