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 The appeal was dismissed as withdrawn.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 withdrawal of the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

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.

Suman Aggarwal, Hisar vs PCIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & MS. MADHUMITA ROY

For Respondent: Ms. Anima Barnwal, Sr. DR

Hearing: 29.06.2021Pronounced: 29.06.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned Pr CIT, Hisar, dated 20.02.2018.

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

The learned counsel for the assessee, vide its letter dated 12.06.2021, received by email’, has requested for withdrawal of the appeal filed by him and stated

2 ITA-2225/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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 29th June, 2021.

SUMAN AGGARWAL,HISAR vs. PRCIT, HISAR

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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