SAGAR SHARMA,NEW DELHI vs. ITO, WARD- 58(5), NEW DELHI

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ITA 4278/DEL/2018Status: DisposedITAT Delhi24 November 2020AY 2014-152 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 The appeal was dismissed as withdrawn.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 for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's request for withdrawal of appeal due to settlement under the Vivad Se Vishwas Act should be accepted.

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 ‘A’ NEW DELHI

Before: SHRI G.S. PANNU

For Respondent: Shri M. Baranwal, Sr. DR
Pronounced: 24.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-19, New Delhi dated 13.04.2018 and pertains to assessment year 2014-15.

2.

The assessee, vide her letter dated 07.11.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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In the result, the appeal of the assessee is dismissed as withdrawn.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 24th November, 2020.

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