MAHENDER KUMAR,DELHI vs. ITO WARD-40(3), DELHI

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ITA 1077/DEL/2020Status: DisposedITAT Delhi17 February 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.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 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after opting to settle the dispute under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Appellant: Ms Disha Bansal, CA
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 17.02.2021Pronounced: 17.02.2021

PER G.S. PANNU, VICE PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-14, New Delhi dated 23.01.2020 and pertains to assessment year 2015-16.

2.

The learned counsel for the assessee, vide letter dated 19.11.2020, has requested for withdrawal of the appeal and stated that the assessee has opted to ITA 1077/Del/2020 settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act').

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 17th February, 2021.

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