What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

The assessee filed appeals for AY 2013-14 and 2014-15. The assessee subsequently requested withdrawal of these appeals, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 30.04.2021Pronounced: 30.04.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2013-14 and 2014-15 are directed against the orders of learned CIT(A)-7, New Delhi dated 06.09.2017. .

2 ITA-7063/Del/2017 ITA-7064/Del/2017

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 19.04.2021, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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.

In the result, the appeals of the assessee are dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 30.04.2021. (KUL BHARAT) VICE PRESIDENT sh

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?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments