What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme. The tribunal allowed the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Rural Communication and Marketing… vs ACIT | ITAT Delhi 2021

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

Before: SHRI KUL BHARAT & SHRI O.P. KANT

Hearing: 04.10.2021Pronounced: 04.10.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-XXV, New Delhi, dated 28.03.2018 passed for assessment year 2014-15. 2. None appeared on behalf of the assessee. We have heard learned DR through Video Conferencing.

The learned counsel for the assessee filed letter dated 01.10.2021 through email wherein he has requested for withdrawal of the appeal as 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”. The Form No. 3 has been issued in favour of the assessee, which is placed on record. The learned counsel, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

RURAL COMMUNICATION AND MARKETING PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 21(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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