What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

The assessee requested withdrawal of their appeals for assessment years 2013-14 and 2014-15. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's request for withdrawal of appeals under the Vivad Se Vishwas Scheme should be accepted.

Drishtee Foundation, Noida vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU, HON’BLE

For Respondent: Ms. Anima Barnwal, Sr. DR

Hearing: 29.06.2021Pronounced: 29.06.2021

PER G.S. PANNU, V.P. These appeals by the assessee for the assessment years 2013-14 & 2014-15 are directed against the order of learned CIT(A)-40, Delhi dated 27.02.2018. 2 ITA Nos.-2249 & 2250/Del/2018

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 07.06.2021, received by email, has requested for withdrawal of the appeals 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 appeals.

In the result, the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 29.06.2021. (MADHUMITA ROY) VICE PRESIDENT Dated: 29.06.2021 *Kavita Arora, Sr. PS =

DRISHTEE FOUNDATION,NOIDA vs. ITO (E), TRUST WARD- III, NEW DELHI

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