What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee requested to withdraw their appeals before the ITAT. The reason for withdrawal was that the assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Sky High Landcon Pvt Ltd, Karnal vs ITO | ITAT Delhi 2021

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

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

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2013-14, 2017- 18 respectively are directed against the order of learned CIT(A), Karnal, dated 30.05.2019.

2 ITA-6390, 6391/Del/2019

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter has requested for withdrawal of the appeals 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In the result, the appeals of the assessee are dismissed as withdrawn.

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

SKY HIGH LANDCON PVT LTD,KARNAL vs. ITO (TDS), KARNAL

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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