RAMESHWAR DAYAL SHARMA,DELHI vs. ITO WARD 2(2), FARIDABAD

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ITA 7702/DEL/2019Status: 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 considered the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2013-14. Subsequently, the assessee requested to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee if they have opted for the Direct Tax Vivad se Vishwas Act, 2020.

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 S.K. Bansal, CA

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), Faridabad dated 24.07.2019 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under The Direct Tax Vivad se Vishwas Act, 2020, the assessee has requested that this appeal may be allowed to be withdrawn. Assessment year 2013-14

3.

The Ld. Sr. DR does not have any objection for the said request of the AR.

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 DR does not have any objection, the appeal is allowed to be withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.

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