SUSHIL KUMAR,DELHI vs. ITO, WARD- 26(1), NEW DELHI

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ITA 4750/DEL/2019Status: DisposedITAT Delhi17 July 2020AY 2015-162 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. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee later requested to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad se Vishwas scheme.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

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)-27, New Delhi dated 14.03.2019 for assessment year 2015-16.

2.

At the outset, Ld. AR drew our attention to a letter of the appellant requesting that this appeal may be allowed to be withdrawn as the assessee has opted for Direct Tax Vivad se Vishwas Act, 2020.

3.

The Ld. Sr. DR does not have any objection for the said request of the AR. Assessment year 2015-16

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 DR does not have any objection, the appeal is allowed to be withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.

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