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 The appeal was dismissed as withdrawn.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 before the ITAT for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Pret Study by Janak Fashion Pvt… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

For Appellant: Shri Divyansh Jain, Advocate

For Respondent: Shri Mahesh Thakur, Sr. DR

Hearing: 28.05.2021

This appeal filed by the assessee is directed against the order dated 17.09.2018 passed by the Ld. CIT (A)- 7, New Delhi relating to assessment year 2015-16.

The Ld. Counsel for the assessee, vide letter dated 19th April, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

Learned Sr. DR has no objection for withdrawal of the appeal.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed.

PRET STUDY BY JANAK FASHION PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 20(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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