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 The appeal was dismissed as withdrawn.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 2012-13. The assessee later requested withdrawal of the appeal as they opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

Janesh Kumar Jain vs ITO | ITAT Delhi 2021

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

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

Hearing: 28.05.2021Pronounced: 28.05.2021

This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-16, New Delhi, dated 04.01.2019.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee vide his email dated 28.04.2021 has requested for withdrawal of the appeal 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In the result, the appeal of the assessee is dismissed as withdrawn.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 28th May, 2021

JANESH KUMAR JAIN,DELHI vs. ITO WARD 48(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?

Recent GST High Court judgments