SATISH KUMAR,NEW DELHI vs. ACIT, CIRCLE-42(1), 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 The appeal was dismissed as withdrawn.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 against the CIT(A) order for AY 2014-15. Subsequently, the assessee 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, DELHI BENCH FRIDAY ‘A’ NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
PER G.S. PANNU, VICE PRESIDENT This appeal by the assessee is directed against the order of learned CIT(A), Delhi-43 dated 31.10.2019 and pertains to assessment year 2014-15.
The assessee, vide his letter dated 1.9.2020, 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.
ITA 15/Del/2020
Learned Senior DR has no objection.
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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of Virtual Hearing in the presence of both the parties on 6th November, 2020.
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