What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2011-12. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the assessee's request for withdrawal of appeal due to opting for the Vivad Se Vishwas Scheme should be accepted.

Kaushalya Mundhra, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 05.04.2021Pronounced: 05.04.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-30, New Delhi dated 06.11.2019.

The learned counsel for the assessee, vide its letter dated 03.04.2021, received through 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.

In view of the above, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced on conclusion of Virtual Hearing on 05th April, 2021.

KAUSHALYA MUNDHRA,NEW DELHI vs. ITO, WARD-55(5), 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