ROHIT KUMAR GUPTA,NEW DELHI vs. ITO, WARD-39(4), NEW DELHI
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 The appeal was dismissed as withdrawn.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 for the assessment year 2014-15. The assessee later requested to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
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
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)-13, New Delhi dated 7th December, 2018.
The learned counsel for the assessee, vide email dated 24th 2. November, 2020 has requested for withdrawal of the appeal filed by the assessee 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-146/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In the result, the appeal of the assessee is dismissed as withdrawn.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 sides on conclusion of Virtual Hearing on 26th November, 2020.
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