What did the Tribunal hold?

The Tribunal allowed the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for AY 2008-09. During the hearing, the assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Satish Thukral vs ITO | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI C.M. GARG

For Appellant: Shri Lakshay Goyal, Advocate

For Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

Hearing: 14.09.2022Pronounced: 14.09.2022

(Appellant) (Respondent) Assessee by : Shri Lakshay Goyal, Advocate Revenue by : Shri Mithalesh Kr. Pandey, Sr. DR Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 ORDER This appeal filed by the assessee is directed against the order dated 10.09.2013 of the CIT(A)-XXII, New Delhi, Ghaziabad, relating to Assessment Year 2008-09.

At the time of hearing, the assessee filed an application seeking withdrawal of the appeal on the ground 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. The assessee has also obtained Form No.5 from the Department in this regard. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

SATISH THUKRAL,DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments