MANJULA MISHRA,NEW DELHI vs. ITO, WARD-2(4), GURGAON

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ITA 7544/DEL/2019Status: DisposedITAT Delhi24 November 2020AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment year 2010-11. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for settlement under the Vivad Se Vishwas Act, 2020.

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 These appeals by the assessee are directed against the order of learned CIT(A)-2, Gurgaon dated 31.05.2019 and pertains to assessment year 2010- 11.

2.

The assessee, vide her letter dated 30.10.2020, has requested for withdrawal of the appeals filed by her and stated that the assessee has opted to ITA 7543 & 7544/Del/2019 Assessment year 2010-11 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 24th November, 2020.

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