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 The appeal was dismissed as withdrawn.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 for AY 2015-16. The assessee later requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Raheja Homes Ltd, New Delhi vs ACIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-27, New Delhi dated 10.12.2018.

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

The learned counsel for the assessee, vide its letter dated 12.04.2021, received by email’, has requested for withdrawal of the appeal filed by him and stated

2 ITA-539/Del/2019 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 16th July, 2021.

RAHEJA HOMES LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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