What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement under the Vivad Se Vishwas Act.

Tushar Goel vs ITO | ITAT Delhi 2021

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

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

Hearing: 29.09.2021Pronounced: 29.09.2021

This appeal filed by the assessee is directed against the order dated 23.05.2018 of the learned CIT(A)-12, New Delhi, relating to Assessment Year 2014-15.

The learned counsel for the assessee, vide its letter dated 28.08.2021, has requested for 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. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the open court on conclusion of Virtual Hearing on 29.09.2021.

TUSHAR GOEL,DELHI vs. ITO, WARD- 35(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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