SIKANDER LAL SACHDEVA (HUF),NEW DELHI vs. ITO WARD 38(3), NEW DELHI

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ITA 2624/DEL/2019Status: DisposedITAT Delhi26 November 2020AY 2015-162 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 The appeal was dismissed as withdrawn.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 the CIT(A) order for AY 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee. The assessee opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

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

For Appellant: Shri Sikander Sachdeva, CA
For Respondent: Shri M. Baranwal, Sr. DR
Pronounced: 26.11.2020

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned CIT(A)-13, New Delhi dated 21.01.2019 and pertains to assessment year 2015-16.

2.

The learned counsel for the assessee, vide letter dated 18.11.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years ITA 2624/D/2019 under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act').

A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 26th November, 2020.

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