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 The appeal was dismissed as withdrawn.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 against an order of the CIT(Appeals) for AY 2012-13. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

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

Vijender Singh, Haryana vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCHES “G”: DELHI

Before: SHRI N.K. BILLAIYA

Hearing: 09.08.2021Pronounced: 09.08.2021

Date of Hearing : 09.08.2021 Date of Pronouncement : 09.08.2021 ORDER PER MADHUMITA ROY, J.M.

The instant appeal is directed against the order dated 07.11.2016 passed by the Ld. CIT(Appeals), Karnal for AY 2012-13.

2 ITA.No.1021/Del./2017 Vijender Singh 2. None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 09.08.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 09.08.2021.

Order pronounced in the open Court.

VIJENDER SINGH,HARYANA vs. ITO, PANIPAT

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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