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 The appeal was dismissed as withdrawn.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 the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

Surinder Kumar Monga (HUF), New… vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Appellant: Shri Akshit Goel, CA

For Respondent: Shri M. Baranwal, Senior DR

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-12, New Delhi dated 5th November, 2018.

The assessee, vide letter dated 28th October, 2020 has requested 2. for withdrawal of the appeal filed by it 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.

2 ITA-2077/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In the result, the appeal of the assessee is dismissed as withdrawn.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 parties on conclusion of Virtual Hearing on 20th November, 2020.

SURINDER KUMAR MONGA (HUF),NEW DELHI vs. ITO WARD 35(4), NEW DELHI

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