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 The appeal was dismissed as withdrawn.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 before the ITAT for the assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Sapna Gupta, Faridabad vs ITO | ITAT Delhi 2020

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 & SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARYSHRI SHRI

For Appellant: Shri Shailesh Gupta, Advocate

For Respondent: Shri M. Baranwal, Senior DR

Hearing: 25.09

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 2015-16 is directed against the order of learned CIT(A), Faridabad dated 30th November, 2018.

The assessee, vide letter dated 5th September, 2020 received 2. through email has requested for withdrawal of the appeal filed by her and stated that she has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

2 ITA-862/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In the result, the appeal of the assessee is dismissed as withdrawn.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 parties on conclusion of Virtual Hearing on 25th September, 2020.

SAPNA GUPTA,FARIDABAD vs. ITO WARD 2(3), FARIDABAD

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