What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2010-11. The assessee subsequently requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Kamlesh Kaushik, New Delhi vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU, HON’BLE & MS. SUCHITRA KAMBLE

Hearing: 31.08.2021Pronounced: 31.08.2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-34, New Delhi dated 21.01.2019. 2 ITA-2985/Del/2019

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 11.08.2021, received by email, has requested for withdrawal of the appeal filed by him 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In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 31.08.2021. (SUCHITRA KAMBLE) VICE PRESIDENT Dated: 31.08.2021 *Kavita Arora, Sr. PS =

KAMLESH KAUSHIK,NEW DELHI vs. ITO WARD 42(4), NEW DELHI

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