SHIKHA SACHDEVA,NEW DELHI vs. ITO, WARD- 34(1), NEW DELHI

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ITA 4298/DEL/2019Status: DisposedITAT Delhi16 November 2020AY 2015-162 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 The appeals were dismissed as withdrawn.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 before the ITAT for assessment years 2014-15 and 2015-16. The assessee subsequently requested to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for settlement under the Vivad Se Vishwas Act.

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 & SHRI AMIT SHUKLA

For Appellant: Shri Sikander Sachdeva Advocate
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 16.11.2020Pronounced: 16.11.2020

Heard together (2 matters)

ITA No. 5767 /Del/2018
ITA No. 4298 /Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the orders of learned CIT(A)-12, New Delhi dated 9.5.2018 and 21.3.2019 respectively and pertain to assessment years 2014-15 & 2015-16.

1.

ITA 5767/D/18 & 4298/D/19 2. The learned counsel for the assessee, vide letter dated 3.11.2020 received through email, and also during the course of virtual hearing, has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to 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In the result, the appeals of the assessee are dismissed as withdrawn.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 in the presence of both the parties on 16th November, 2020.

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