What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Act. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad Se Vishwas Act, 2020.

Rajiv Sapra vs ITO | ITAT Delhi 2022

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

Before: SHRI SAKTIJIT DEY & SHRI N.K. BILLAIYA

Hearing: 28.03.2022Pronounced: 28.03.2022

This is an appeal by the assessee against order dated 21.12.2016 of learned Commissioner of Income Tax (Appeals)-4, New Delhi, for the assessment year 2012-13.

When the appeal was called out for hearing, at the outset, learned counsel for the assessee submitted that the assessee has opted for settling the dispute arising in this appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has received the certificate issued by the designated authority in Form No. 3.

Thus, he submitted, the appeal may be treated as withdrawn.

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

Having considered the submissions of both the parties and perused the materials on record, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 28th March, 2022

RAJIV SAPRA,DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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