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 The appeal was dismissed as withdrawn.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 for the assessment year 2013-14. Subsequently, the assessee requested withdrawal of the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

Halcrow Cansulting India Pvt… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “I-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Ananya Kapoor, Adv

Hearing: 02.09.2021Pronounced: 02.09.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-44, New Delhi dated 30.11.2018.

The Ld. Counsel for the assessee, vide its letter dated 01.02.2021, 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 CIT 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In the result, the appeal of the assessee is dismissed as withdrawn.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 02nd September, 2021.

HALCROW CANSULTING INDIA PVT. LTD.,NEW DELHI vs. DCIT, 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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