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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

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

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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

Pawan Kumar Singhal, Ghaziabad vs ITO | ITAT Delhi 2021

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

Before: SHRI KUL BHARAT & SHRI O.P.KANT

For Appellant: Ms. Richa Mishra, Adv

Hearing: 07.10.2021Pronounced: 07.10.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A), Ghaziabad dated 31.01.2018.

The Ld. Counsel for the assessee, vide its letter dated 26.08.2021, received through email, has requested for withdrawal of the appeal filed by her 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of Virtual Hearing in the presence of both the parties on 07th October, 2021.

PAWAN KUMAR SINGHAL,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

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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