What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the tribunal.

The assessee filed appeals for assessment years 2011-12 and 2012-13. The assessee subsequently requested withdrawal of the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

Study Overseas Global Private… vs DCIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI KUL BHARAT

For Appellant: Shri Sanat Kapoor, Adv

For Respondent: Shri R.K. Gupta, Sr. DR

Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, V.P. These appeals by the assessee for the assessment years 2011-12 & 2012-13 are directed against the order of learned CIT(A)-31, New Delhi dated 28.07.2017. 2 ITA-6487 & 6488/Del/2017

The learned counsel for the assessee, vide its letter dated 24.03.2021, received by email, has requested for withdrawal of the appeal filed by him 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 appeals.

In the result, both these appeals of assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 15th April, 2021 in presence of both the parties. (KUL BHARAT) VICE PRESIDENT Dated: 15.04.2021 *Kavita Arora, Sr. PS =

STUDY OVERSEAS GLOBAL PRIVATE LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(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?

Recent GST High Court judgments