What did the Tribunal hold?

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

The assessee filed appeals for the assessment year 2009-10. Subsequently, the assessee requested to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Subhash Chander Khanna, New Delhi vs ITO | ITAT Delhi 2021

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

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

For Appellant: Ms. Somya Jain, CA

Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2009- 10 are directed against the respective orders of Learned CIT(A)-17 & CIT(A)-35, New Delhi. 2. However, the Assessee vide letter dated 03.2.2021 has requested for withdrawal of the appeals 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 in both the appeals. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeals. 5. In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 15th April, 2021.

SUBHASH CHANDER KHANNA,NEW DELHI vs. ITO, WARD-50(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?

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