What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The withdrawal was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Arihant Jain, New Delhi 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 C.S. Anand, Adv

For Respondent: Shri Rajesh Kumar Dhanesta, Sr.DR

Hearing: 19.04.2021Pronounced: 19.04.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2015-16 is directed against the Order of Learned CIT(A)-16, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 19th April, 2021

ARIHANT JAIN,NEW DELHI vs. ITO WARD - 47(3), 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