What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed.

The assessee filed an appeal for assessment year 2015-16 against the order of the CIT(A). During the hearing, the assessee's counsel stated that the dispute was settled under The Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Manju Bhardwaj, New Delhi vs ACIT | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI YOGESH KUMAR US

For Appellant: Shri Deepesh Garg, Adv.; &, Shri Raghav, Advocate;

For Respondent: Ms. Neha Tomar

Hearing: 28.07.2022Pronounced: 28.07.2022

This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. Commissioner of Income Tax (Appeals)-12, New Delhi, dated 8.03.2019.

At the time of hearing the ld. Counsel for the assessee submitted that the assessee has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and further submitted that the appeal may be allowed to be withdrawn.

The ld. DR also agreed with the above contentions.

On careful consideration of the fact it is found that the ld. Counsel for the assessee vide application has requested for withdrawal of appeal under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal is allowed be withdrawn and hence dismissed.

In the result, appeal is dismissed.

Order pronounced in the open court on : 28/07/2022.

MANJU BHARDWAJ,NEW DELHI vs. ACIT CIRCLE-35(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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