What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal allowed the withdrawal request.

The assessee filed an appeal before the ITAT for the assessment year 2014-15. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme.

Prithvi Raj, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

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

For Respondent: Shri Om Prakash, Sr. DR

Hearing: 27.10.2021

Assessee by: None Department by : Shri Om Prakash, Sr. DR Date of Hearing 27.10.2021 Date of 27.10.2021 pronouncement O R D E R PER R K PANDA, AM This appeal filed by the assessee is directed against the order dated 05.02.2019 of the CIT(A)-13, New Delhi, relating to the assessment year 2014- 15.

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 enclosed copy of Form No.3 obtained 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 He accordingly submitted that this appeal may be allowed to be withdrawn.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. Sr. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

PRITHVI RAJ,NEW DELHI vs. ITO, WARD-39(5), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments