What did the Tribunal hold?

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

The assessee requested withdrawal of their appeal before the ITAT, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to their opting for the Vivad Se Vishwas Scheme.

Sanjay Jain vs ITO | ITAT Delhi 2021

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

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

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

Hearing: 15.04.2021Pronounced: 15.04.2021

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-13, New Delhi, dated 31.07.2018.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide his letter dated 17th February, 2021, received through email, has requested for withdrawal of the appeal and stated that he 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 appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 15th April, 2021

SANJAY JAIN,DELHI vs. ITO, WARD- 39(4), 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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