CHANDER BHAN SHARMA,DELHI vs. ITO, WARD- 57(1), NEW DELHI

PDF · subscribers
ITA 432/DEL/2019Status: DisposedITAT Delhi26 November 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. Subsequently, the assessee requested withdrawal of the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee. The assessee's decision to settle under the Vivad Se Vishwas Scheme was the determining factor.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 26.11.2020Pronounced: 26.11.2020

ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 10.12.2018.

2.

The assessee, vide its letter dated 07.11.2020, received through email, 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 year under consideration under the Vivad Se Vishwas Scheme, 2020.

2 ITA-432/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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

Recent GST High Court judgments

Search GST case law →