ABHAY JAIN (HUF),DELHI vs. ITO WARD-55(1), NEW DELHI

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ITA 1074/DEL/2019Status: DisposedITAT Delhi16 November 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2014-15. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal should be accepted, given their opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

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

For Appellant: Ms Umang Luthra, Advocate
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 16.11.2020Pronounced: 16.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-37, New Delhi dated 24.12.2018 and pertains to assessment year 2014-15.

2.

The assessee, vide letter dated 1.9.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the ITA 1074//D/2019 dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 16th November, 2020.

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