What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order. The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal, due to opting for the Vivad Se Vishwas scheme, should be granted.

Sanjeev Gupta, Noida vs DCIT | ITAT Delhi 2022

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY

Hearing: 13.05.2022Pronounced: 13.05.2022

This is an appeal by the assessee against order dated 30.01.2019 of learned Commissioner of Income Tax (Appeals)-IV, Kanpur, for the assessment year 2011-12.

When the appeal was called for hearing, none appeared on behalf of the assessee to represent the case. However, assessee has furnished letter dated 05.05.2022 seeking withdrawal of the present appeal as he has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020.

Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal.

Considering the fact that assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, we permit the assessee to withdraw the appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 13th May, 2022

SANJEEV GUPTA,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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