What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal for the assessment year 2009-10. At the time of hearing, no one appeared for the assessee, who had requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

Shri Durga Verma vs DCIT | ITAT Dehradun 2021

Income Tax Appellate Tribunal, CIRCUIT BENCH, DEHRADUN

Before: HON’BLE MR. JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

For Respondent: Shri N.C. Upadhyay, Senior DR

Hearing: 05.03.2021Pronounced: 05.03.2021

PER G.S. PANNU, VICE PRESIDENT :

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-2, Agra (Camp at Dehradun) dated 31st March, 2016.

Nobody appeared on behalf of the assessee at the time of hearing before us. The learned counsel for the assessee, vide letter dated 27th February, 2021 has requested for withdrawal of the appeal filed by the assessee and 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

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

In the result, the appeal of the assessee is dismissed as withdrawn.

Decision pronounced in the open Court on conclusion of hearing on 5th March, 2021.

SHRI DURGA VERMA,DEHRADUN vs. DCIT, DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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