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 The appeal was dismissed as withdrawn.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

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Abhishek Gupta, New Delhi vs DCIT | 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. This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Ghaziabad dated 28.02.2019. 2 ITA-3435/Del/2019

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 10.06.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 29.06.2021. (MADHUMITA ROY) VICE PRESIDENT Dated: 29.06.2021 *Kavita Arora, Sr. PS =

ABHISHEK GUPTA,NEW DELHI vs. DCIT, CIRCLE- 1, GHAZIABAD

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