What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

News 24 Broadcast India Ltd, Noida vs DCIT | ITAT Delhi 2022

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

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Amit Arora, CA

For Respondent: Shri Bhopal Singh, Sr.DR

Hearing: 15.03.2022Pronounced: 15.03.2022

ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-28, New Delhi dated 01.11.2018.

The Ld. Counsel for the assessee has requested for withdrawal of the appeal filed by him and stated 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”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Sr. DR has no objection in this regard.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 15th March, 2022.

NEWS 24 BROADCAST INDIA LTD,NOIDA vs. DCIT, CIRCLE-18(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments