What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The withdrawal was based on the assessee opting for settlement under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for settlement under the Vivad Se Vishwas Scheme.

Ess Kay Fabrications, Gurgaon vs Addl. Commissioner of Income-Tax… | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “B” BENCH: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI SANJAY GARG

Hearing: 04.10.2021

ORDER Per Sanjay Garg, Judicial Member :

The present appeal has been preferred by the assessee against the order dated 23.01.2015 of the Ld. Commissioner of Income Tax (Appeals)-1, Gurgaon, (hereinafter referred to ‘CIT(A)’) for the Assessment Year 2010-11.

The learned counsel for the assessee, vide his letter dated 13.09.2021 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 DR has raised no objection if the appeal is allowed to be withdrawn.

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In the result, the appeal of the assessee is dismissed as withdrawn.

Order was pronounced in the Open Court on 04/10/2021.

ESS KAY FABRICATIONS,GURGAON vs. ADDL. COMMISSIONER OF INCOME-TAX, GURGAON

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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