What did the Tribunal hold?

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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for the assessment year 2011-12. Subsequently, the assessee requested withdrawal of 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Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Arun Kumar Singhal HUF, Ballabgarh vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “SMC-2” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 22.06.2021Pronounced: 22.06.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A), Faridabad dated 28.11.2019.

Ld. Counsel for the assessee, vide its letter dated 21.06.2021, received through 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, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced on conclusion of Virtual Hearing in the presence of both the parties on 22nd June, 2021.

ARUN KUMAR SINGHAL HUF,BALLABGARH vs. ITO WARD - 1(1), FARIDABAD

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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