GURDIP SINGH,NEW DELHI vs. ITO, WARD- 52(1), NEW DELHI
What did the Tribunal hold?
The Tribunal noted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee sought permission to withdraw the appeal. This was because the dispute had been settled under the Vivad Se Vishwas Act, 2020.
What were the issues?
The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SH. N. K. BILLAIYA & SHRI K.NARASIMHA CHARY
This appeal filed by the assessee is preferred against the order of the CIT(A)-18, New Delhi dated 04.05.2017 for A.Y. 2012-13.
Vide letter dated 15.04.2021 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Noting the contents of the application the appeal is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Decision announced in the open court in the presence of both the representatives on 19.07.2021.
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