SATDEV SHARMA,GURGAON vs. ITO, GURGAON

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ITA 848/DEL/2017Status: DisposedITAT Delhi14 August 2020AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal, as the Senior Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI

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

For Appellant: Shri Yajur Sharma, Adv

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal has been filed by the assessee against the order of Ld. Commissioner of Income Tax(A)-1, Gurgaon dated 28.12.2016 for assessment year 2013-14.

2.

At the outset, Ld. AR drew our attention to his letter stating that since the appellant has filed the appeal under The Direct Tax Vivad se Vishwas Act, 2020, the assessee has requested that this appeal may be allowed to be withdrawn.

3.

The Ld. Sr. DR does not have any objection for the said request of the AR. Assessment year 2013-14

4.

We have gone through the request submitted by the Ld. AR and since the Sr. DR does not have any objection, the appeal is allowed to be withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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