What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2015-16. The assessee later requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Pramod Kumar Gupta, New Delhi 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 Umesh Takyar, 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)-31, New Delhi dated 8th March, 2019.

The assessee, vide letter dated 27th October, 2020 has requested 2. for withdrawal of the appeal filed by her 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.

Learned Senior DR has no objection.

2 ITA-3359/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In the result, the appeal of the assessee is dismissed as withdrawn.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.

PRAMOD KUMAR GUPTA,NEW DELHI vs. ITO WRAD - 38(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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