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 The appeal was dismissed as withdrawn.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 for assessment year 2015-16. The assessee later requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Samundar Vijay Jain, New Delhi vs ACIT | ITAT Delhi 2020

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & BEFORE JUSTICE P.P. BHATT, HON’BLE & JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLE

For Appellant: Ms. Umang Luthra, Advocate and Ms. Surbhi Goel, CA

For Respondent: Shri Jagdish Singh Dahiya

ORDER ORDER ORDER ORDER

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-19, New Delhi dated 16th September, 2019.

The assessee, vide letter dated 14th August, 2020 has requested 2. for withdrawal of the appeal filed by him and stated that he 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.

2 ITA-7850/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the sides on conclusion of Virtual Hearing on 23rd October, 2020.

SAMUNDAR VIJAY JAIN,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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