ACIT, CIRCLE-3, NOIDA vs. SANJAY KUMAR, NOIDA

ITA 6555/DEL/2019Status: DisposedITAT Delhi24 December 2020AY 2015-162 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the Revenue's request to withdraw the appeal. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal for the assessment year 2015-16. The assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the Revenue due to the assessee's settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 24.12.2020Pronounced: 24.12.2020

ORDER PER G.S. PANNU, VP :

This appeal by the Revenue for the assessment year 2015-16 is directed against the order of learned CIT(A)-I, Noida, dated 31.12.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The Revenue, vide its letter dated 12.12.2020, received

2 ITA-6555/Del/2019 through email, has stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

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

In the result, the appeal of the Revenue is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 24th December, 2020.

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