ITO, WARD- 7(3), NEW DELHI vs. MONIKA GOEL, NEW DELHI
What did the Tribunal hold?
The Tribunal noted the assessee's application to withdraw the appeal due to settlement under the Vivad Se Vishwas Act, 2020. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The assessee sought permission to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
This appeal filed by the revenue is preferred against the order of the CIT(A)-3, Delhi dated 02.05.2018 for A.Y. 2014-15.
Vide letter dated 30.09.2021 the assessee sought permission to withdraw the appeal as the dispute has been settled under the Vivad Se Vishwas Act, 2020.
Noting the contents of the application the appeal is dismissed as withdrawn.
Decision announced in the open court in the presence of both representatives on 12.10.2021.
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