VIRENDER SINGH BENIWAL,FARIDABAD vs. ITO, FARIDABAD
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 The appeal was dismissed as withdrawn.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 AY 2012-13. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the assessee's request for withdrawal of appeal due to settlement under Vivad Se Vishwas Scheme should be accepted.
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 :
This appeal by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A), Faridabad dated 25.01.2016. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. The assessee, vide email dated 02.07.2020 has requested for withdrawal of the appeal filed by the assessee and stated therein that he has 2 ITA-1945/Del/2016 opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. 3. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 21st August, 2020. (K. NARASIMHA CHARY) VICE PRESIDENT SRB.
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