What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Nila Mehta, Ghaziabad vs ACIT | ITAT Delhi 2022

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

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri S.N.Pandey, Sr.DR

Hearing: 08.03.2022Pronounced: 08.03.2022

ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-18, New Delhi dated 20.12.2018.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The Ld. Counsel for the assessee, vide its letter dated NIL, received through email, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 08th March, 2022.

NILA MEHTA,GHAZIABAD vs. ACIT, CIRCLE-54(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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