UPANSHU AGARWAL,MORADABAD vs. ACIT-2, MORADABAD
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 The appeal was dismissed as withdrawn.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 the assessment year 2015-16. During the virtual hearing, no one appeared for the assessee. The assessee had previously requested to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee's appeal should be withdrawn as requested, due to opting for the Vivad Se Vishwas Scheme.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 :
This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. CIT(A), Moradabad dated 13.05.2019. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. The assessee, vide email dated 14.8.2020 has requested for 2 ITA-5862/Del/2019 withdrawal of the appeal filed by the assessee and stated therein that he has 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In the result, the appeal of the assessee is dismissed as withdrawn.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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