What did the Tribunal hold?

The Tribunal accepted the assessee's request. The appeal was dismissed as withdrawn, subject to the issuance of Form No.3 under the Vivad se Vishwas Scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a declaration under the Vivad se Vishwas Scheme, 2020. The assessee requested the appeal be dismissed as withdrawn due to this declaration.

What were the issues?

Whether the appeal should be dismissed as withdrawn in light of the assessee opting for the Vivad se Vishwas Scheme.

Abha Gupta, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCHES “SMC-2” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI ANIL CHATURVEDI

Hearing: 23.12.2020Pronounced: 23.12.2020

For Assessee : Shri Rajiv Jain, C.A. For Revenue : Mr. Sri Prakash Dubey, Sr.DR Date of Hearing : 23.12.2020 Date of Pronouncement : 23.12.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal has been directed against the Order of the Ld. CIT(A)-31, New Delhi, Dated 26.03.2019, for the A.Y. 2014-2015.

We have heard the Learned Representatives of both the parties through video conferencing and perused the material on record.

2 ITA.No.4400/Del./2019 Ms. Abha Gupta, New Delhi. 3. The Counsel for Assessee submitted that assessee has filed declaration under VIVAD SE VISHWAS SCHEME, 2020 and also placed on record an application that in view of the above declaration, appeal of the assessee may be dismissed as withdrawn.

In view of the above, appeal of assessee is dismissed as withdrawn, subject to issue of Form No.3 in favour of the assessee.

In the result, appeal of Assessee dismissed as withdrawn.

ABHA GUPTA,NEW DELHI vs. ITO WARD- 38(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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