What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

The assessee filed two appeals for assessment year 2015-16. The assessee requested withdrawal of the appeals stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Vishwakarma Enterprises (India)… vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & Ms. SUCHITRA KAMBLE

Hearing: 31.08.2021Pronounced: 31.08.2021

ORDER PER G.S. PANNU, VP :

These two appeals by the assessee for the assessment year 2015-16 are directed against the order of learned CIT(A)-9, New Delhi dated 18/06/2019 & 21.06.2019 respectively.

2 ITA-6448, 6449/Del/2019

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter dated 13.08.2021, received by e-mail’, has requested for withdrawal of the appeals 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 appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 31st August, 2021.

VISHWAKARMA ENTERPRISES (INDIA) PRIVATE LIMITED,DELHI vs. ITO WARD-26(4), 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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