What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal for assessment year 2014-15. The assessee later requested to withdraw the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural consequence of opting for the scheme on an ongoing appeal.

Manish Garg vs ITO | ITAT Delhi 2021

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

Before: SHRI R.K.PANDA & SHRI KULDIP SINGH

Hearing: 27.10.2021Pronounced: 27.10.2021

ORDER PER R.K.PANDA, AM :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-13, New Delhi, dated 23.01.2019.

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter dated 25.02.2019, received by hand’, has requested for withdrawal of the appeal filed by him and stated

2 ITA-1545.Del.2019 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 Vivid Se Vishwas Act, 2020 has also been filed.

Learned Senior 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 27th October, 2021.

MANISH GARG,DELHI vs. ITO WARD 38(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?

Recent GST High Court judgments