What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for assessment year 2010-11. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Ganpati Electricals Pvt Ltd, New… vs ITO | 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 2010-11 is directed against the order of learned CIT(A)-04, New Delhi, dated 14.02.2019.

The learned counsel for the assessee, vide its letter dated 3.06.2021, 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 2 ITA-3975/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in presence of both the parties.

GANPATI ELECTRICALS PVT LTD,NEW DELHI vs. ITO WARD -10(1), NEW DELHI

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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