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 The appeal was dismissed as withdrawn.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 2014-15. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted, given her opting for the Vivad Se Vishwas Scheme.

Helen Bajaj, Faridabad 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: Ms. Umang Luthra, Advocate

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 2014-15 is directed against the order of learned CIT(A), Faridabad dated 22nd January, 2018.

The assessee, vide letter dated 19th March, 2020 has requested 2. for withdrawal of the appeal filed by her and stated that she 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-1917/Del/2018

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In the result, the appeal of the assessee is dismissed as withdrawn.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 16th November, 2020.

HELEN BAJAJ,FARIDABAD vs. ITO, WARD- 1(3), FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments