What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and the Ld. Sr. DR's no objection. The appeal was dismissed as withdrawn, with a liberty to approach the Tribunal for reinstitution if the dispute is not resolved under the scheme.

The assessee filed an appeal before the ITAT. During the hearing, the assessee's authorized representative submitted an email requesting withdrawal of the appeal as they had opted for the 'Vivad se Vishwas Scheme' and deposited the due tax.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the 'Vivad se Vishwas Scheme'.

Sanjay Kumar Jain, Noida vs ITO | ITAT Delhi 2021

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

Before: SMT. DIVA SINGH & SHRI N.K. BILLAIYA

For Respondent: Shri Umesh Takyar, Sr. DR

Hearing: 01.12.2021Pronounced: 0312.2021

Date of Hearing 01.12.2021 Date of Pronouncement 0312.2021 Hearing conducted via Webex ORDER PER DIVA SINGH, J.M. The present appeal has been filed by the assessee, wherein the correctness of the order dated 29/06/2018 of CIT(A)-1, Noida, pertaining to 2014-15 assessment year is assailed on various grounds.

The appeal came up for hearing on 30th November, 2011. None was present on behalf of the assessee. Ld. Sr. DR Shri Umesh Takyar submitted that he has got the assessee’s e-mail letter praying for withdrawal of the present appeal. Since, the said letter is not available with the Registry. The hearing was adjourned to the next date.

As a result of these reasons the appeal has come up for hearing before us today. E-mail of the assessee is available on record. For the sake of completeness, it is reproduced hereunder:-

“Kindly refer to the above subject.

We wish to withdraw our appeal since we have already opted for ‘Vivad is Vishwas Scheme’ (“VSVS”) 2020 and the due tax has also been deposited, there is no use to attend appeal before the Hon’ble ITAT, hence the appeal is hereby withdrawn.

Regards Yours Sincerely, HIFZUL HASNAIN Authorized Representative” 3. Ld. Sr. DR states that he has no objection to the withdrawal.

4. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of the assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

SANJAY KUMAR JAIN,NOIDA vs. ITO, WARD-3(3), NOIDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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