What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The Departmental Representative did not oppose this request.

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the assessee's request for withdrawal of the appeal, due to opting for the Vivad Se Vishwas scheme, should be accepted.

Ankit, New Delhi vs ITO | ITAT Delhi 2022

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

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

Hearing: 20.05.2022Pronounced: 20.05.2022

This is an appeal by the assessee against order dated 14.02.2019 of learned Commissioner of Income Tax (Appeals)-34, New Delhi, for the assessment year 2015-16.

When the appeal was called for hearing none appeared on behalf of the assessee to represent the case. However, learned Authorized Representative of the assessee has furnished letter dated 14.05.2022 seeking withdrawal of the appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of declaration in Form No. 1 and the certificate issued by the designated authority in Form no. 3 has been enclosed to the aforesaid letter.

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

Having heard learned Departmental Representative and perused the materials on record, we accept assessee’s request for withdrawal of the present appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 20th May, 2022

ANKIT,NEW DELHI vs. ITO WARD 40(5), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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