What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT for assessment year 2014-15. 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?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.

Bhim Sain, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: MR. JUSTICE P.P. BHATT, HON’BLE & BEFORE MR. JUSTICE P.P. BHATT, HON’BLE & BEFORE MR. JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU, HON’BLESHRI G.S. PANNU, HON’BLESHRI SHRI G.S. PANNU, HON’BLEG.S. PANNU, HON’BLE

For Appellant: Shri Satish Chander, CA

For Respondent: Shri Prakash Dubey, Senior DR

Hearing: 09.07.2021Pronounced: 09.07.2021

PER MR. JUSTICE P.P. BHATT PER MR. JUSTICE P.P. BHATT : PER MR. JUSTICE P.P. BHATT PER MR. JUSTICE P.P. BHATT This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-13, New Delhi dated 21st February, 2019.

The assessee, vide letter dated 23rd June, 2021 has requested for 2. withdrawal of the appeal filed by him and stated that he 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.

2 ITA-2964/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on conclusion of Virtual Hearing on 9th July, 2021.

BHIM SAIN,NEW DELHI vs. ITO WARD 38(5), NEW DELHI

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