What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order for assessment year 2014-15. The assessee later requested withdrawal of the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

Anurag Agarwal, Moradabad vs PCIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA

For Respondent: Shri R.K. Gupta, CIT(DR)

Hearing: 30.08.2022Pronounced: 30.08.2022

Assessee by: None Department by : Shri R.K. Gupta, CIT(DR) Date of Hearing 30.08.2022 Date of pronouncement 30.08.2022 O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Pr. CIT, Civil Lines, Moradabad dated 28.03.2019 relating to the assessment year 2014-15.

The Ld. AR for the assessee, vide letter dated 17th August, 2022 has requested for 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 and the order for full and final settlement of tax arrear in Form No. 5 has already been issued by the Department. A copy of the order in Form - 5 is also filed.

The Ld. CIT-DR has no objection for withdrawal of the appeal.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

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

ANURAG AGARWAL,MORADABAD vs. PR. CIT, MORADABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments