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 The appeal was accordingly dismissed as withdrawn.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)'s order for AY 2015-16. The assessee later sought to withdraw the appeal. This was because the dispute had been settled under the Direct Tax Vivad-se-Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal if the dispute has been settled under the Vivad-se-Vishwas Act.

Mittal Construction Unit… vs DCIT | ITAT Delhi 2022

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

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Respondent: Shri Umesh Takyar, Sr. DR

Hearing: 22.04.2022Pronounced: 22.04.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 25.09.2018 of learned Commissioner of Income-Tax (Appeals), Muzaffarnagar, pertaining to assessment year 2015-16.

The Managing Partner of the assessee has furnished letter dated 04.04.2022, seeking permission to withdraw the appeal as the dispute arising in the appeal has been settled under the Direct Tax Vivad-se- Vishwas Act, 2020. Form-5 issued by the designated authority accepting assessee’s declaration for settlement of dispute has been enclosed to the letter noted above.

Learned Departmental Representative has no objection to the aforesaid request of the assessee.

4. In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 22nd April, 2022.

MITTAL CONSTRUCTION UNIT,MUZAFFARNAGAR vs. DCIT, CIRCLE- 1, MUZAFFARNAGAR

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