NANDANI SHARMA,NEW DELHI vs. ITO, WARD- 6(4), NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.
What were the facts?
The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was the assessee's request to withdraw appeals in light of opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY BENCH ‘FRIDAY-A’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY
PER G.S. PANNU, VP :
These appeals by the assessee for the assessment years 2012-13 & 2013-14 are directed against the respective orders of Ld. CIT(A)-2, New Delhi both dated 29.08.2018. 2. Ld. Counsel for the assessee vide email dated 07.09.2020 has requested for withdrawal of the appeals filed by the assessee and stated that assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-8207 & 8208/Del/2018 assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. 3. Learned DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeals.
In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 11th September, 2020. (K. NARASIMHA CHARY) VICE PRESIDENT SRB.
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