What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's request for withdrawal of appeals under the Vivad Se Vishwas Scheme should be accepted.

Gopal Rathi, New Delhi vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI R.K. PANDA & BEFORE SHRI R.K. PANDA & BEFORE SHRI R.K. PANDABEFORE SHRI R.K. PANDA & AND MS. SUCHITRA KAMBLE

For Respondent: Shri Gaurav Pundir, Senior DR

Pronounced: 29.09

PER R.K. PANDA, AM PER R.K. PANDA, AM : PER R.K. PANDA, AM PER R.K. PANDA, AM These appeals by the assessee for the assessment years 2014- 15 and 2015-16 are directed against the order of learned CIT(A)-XXVI, New Delhi dated 14th September, 2018.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 25th September, 2021 has requested for withdrawal of the appeals filed by him and stated that he has opted to settle the dispute relating to the tax arrears for the assessment years 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.

2 ITA-7009 & 7010/Del/2018

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 29th September, 2021.

GOPAL RATHI,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 16, 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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