DEEPTI ARORA,NEW DELHI vs. ITO, WARD- 46(1), NEW DELHI

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ITA 5390/DEL/2018Status: DisposedITAT Delhi24 November 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee later requested to withdraw the appeal. This was due to opting for settlement under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Act.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 ‘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)-16, New Delhi dated 18.06.2018 and pertains to assessment year 2015-16.

2.

The assessee, vide her letter dated 12.11.2020, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has ITA 5390/D/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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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