What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal should be accepted, given their decision to settle tax arrears under the Vivad se Vishwas Scheme.

Hanuman Dass Daga vs ACIT | ITAT Delhi 2020

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Jagdish Singh Dahiya, Sr. DR

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-37, New Delhi and pertains to assessment year 2014-15.

The learned counsel for the assessee, vide letter dated 24th October, 2020 2. received through email, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to Assessment year 2014-15 the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 28th October, 2020.

HANUMAN DASS DAGA,DELHI vs. ACIT, CIRCLE-56(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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