What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal against an order of the CIT(A). During the virtual hearing, no one appeared for the assessee. The assessee had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Amita Puri, New Delhi vs ACIT | ITAT Delhi 2021

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

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

Hearing: 27.10.2021Pronounced: 27.10.2021

Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 27.10.2021 Date of Pronouncement 27.10.2021 ORDER

PER R. K. PANDA, AM

This appeal is filed by the assessee against the order dated 30/08/2019 passed by CIT(A)-22 New Delhi for assessment year 2015-16.

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 30th September, 2021, received by email, has requested for withdrawal of the appeal filed by the assessee and stated 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 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In the result, the appeal of the assessee is dismissed as withdrawn.

AMITA PURI,NEW DELHI vs. ACIT CIRCLE-19(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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