What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn, with the Revenue not objecting.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee later requested withdrawal of the appeal. This was due to opting to settle tax arrears under The Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Act. The tribunal considered the assessee's request and the Revenue's non-objection.

Epicu Agro Products P.Ltd, New… vs DCIT | ITAT Delhi 2021

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

Before: SHRI R.K. PANDA & SHRI N. K. CHOUDHRY

For Respondent: Ms. Sangeeta Yadav, Sr. DR

Hearing: 21.12.2021Pronounced: 21.12.2021

ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated 30.03.2019 of the learned CIT(A)-3, Gurgaon, relating to Assessment Year 2012-13.

The ld. Counsel for the assessee, vide his letter dated 26.08.2021, has requested for withdrawal of the appeal filed by the assessee stating 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 21.12.2021.

EPICU AGRO PRODUCTS P.LTD,NEW DELHI vs. DCIT,CENTRAL CIRCLE-1, FARIDABAD

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