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 The appeal was dismissed as withdrawn.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 requested to withdraw their appeal for the assessment year 2008-09. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

R.P. Drugs (P) Ltd., Noida vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI AMIT SHUKLA

For Respondent: Ms. Anima Barnwal, Sr. DR

Hearing: 30.07.2021Pronounced: 30.07.2021

PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2008-09 is directed against the order of Ld. CIT(Appeals)-38, New Delhi dated 13.05.2019. 2 ITA-469/Del/2020

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 15.02.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 30.07.2021. (AMIT SHUKLA) VICE PRESIDENT Dated: 30.07.2021 *Kavita Arora, Sr. PS =

R.P. DRUGS (P) LTD.,NOIDA vs. ITO, WARD-3(2), NOIDA

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