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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for AY 2014-15. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Sangeeta Gupta vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’ : NEW DELHI

Before: SHRI R.K. PANDA, HON’BLE

For Appellant: Shri Rakesh Jain, CA

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Hearing: 22.04.2021Pronounced: 22.04.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2014-15 is directed against the Order of Learned CIT(A)-12, New Delhi.

The assessee’s A.R. vide letter dated NIL has requested for withdrawal of the appeal filed by the assessee 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, I accept the request of the assessee for withdrawal of the aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the parties in the Open Court on conclusion of Virtual Hearing on 22nd April, 2021

SANGEETA GUPTA,DELHI vs. ITO WARD-34(2), 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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