What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal accepted the request.

The assessee filed an appeal for assessment year 2009-10. Nobody appeared on behalf of the assessee during the virtual hearing.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Asian Resurfacing of Road Agency… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri M. Baranwal, Senior DR

Hearing: 31.03

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-XXVI, New Delhi dated 21st March, 2018.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The learned counsel for the assessee, vide email dated 10th March, 2021 has requested for withdrawal of the appeal filed by the assessee 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.

2 ITA-2643/Del/2018

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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st March, 2021.

ASIAN RESURFACING OF ROAD AGENCY PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 15, 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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