What did the Tribunal hold?

The Tribunal allowed the assessee's request for withdrawal of the appeal. This was in the absence of any objection from the Revenue's representative.

The assessee sought withdrawal of their appeal before the ITAT. This was due to opting to settle tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme.

Inderjit Kaur, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH : SMC-1 : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Vaibhav Bajaj, FCA

For Respondent: Shri Om Prakash, Sr.DR

Hearing: 03.11.2021Pronounced: 03.11.2021

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Inderjit Kaur, Vs. ITO, AP-89, Shalimar Bagh, Ward-34(2), New Delhi. New Delhi. PAN: AAIPK8718P (Appellant) (Respondent) Assessee by : Shri Vaibhav Bajaj, FCA Revenue by : Shri Om Prakash, Sr.DR Date of Hearing : 03.11.2021 Date of Pronouncement : 03.11.2021 ORDER This appeal filed by the assessee is directed against the order dated 24th June, 2019 of the CIT(A)-12, New Delhi, relating to Assessment Year 2016-17.

The ld. Counsel for the assessee, at the time of hearing, sought 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. The assessee has also obtained Form No.3 from the Department. He accordingly submitted that this appeal may be allowed to be withdrawn.

In absence of any objection from the side of the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

In the result, the appeal is dismissed as withdrawn.

INDERJIT KAUR,NEW DELHI vs. ITO, WARD-34(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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