What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of the assessee opting for the Vishwas Scheme.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. During the hearing, no one appeared for the assessee. The assessee requested withdrawal of the appeal as they had opted for the Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vishwas Scheme. The primary issue was the assessee's request to withdraw the appeal.

Tip Top Exports Pvt Ltd, Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH, ‘I-1’: NEW DELHI

Before: SHRI R.K. PANDA & SH. C.N. PRASAD

Hearing: 29.11.2021Pronounced: 29.11.2021

ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated 21.01.2019 of the learned CIT(A)-28, New Delhi, relating to Assessment Year 2008-09.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide his letter dated 27.10.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 29.11.2021.

TIP TOP EXPORTS PVT LTD,DELHI vs. ITO WARD 25(3), NEW DELHI

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