What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal allowed the withdrawal request.

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. During the hearing, the assessee applied to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Shyam Bihari Gandhi, New Delhi vs ITO | ITAT Delhi 2022

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

Before: SHRI C.M. GARG

For Appellant: Shri Subhash Sharma, AR

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

Hearing: 13.09.2022Pronounced: 13.09.2022

ORDER

PER R.K. PANDA, AM:

This appeal filed by the assessee is directed against the order dated 24.12.2018 of the CIT(A)-17, New Delhi, relating to the assessment year 2013-14.

At the time of hearing, I find, the assessee has filed an application dated 2nd 2. September, 2022, 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. It was accordingly requested in the application that this appeal may be allowed to be withdrawn.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.

SHYAM BIHARI GANDHI,NEW DELHI vs. ITO, WARD-49(5), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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