What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2008-09. The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Clariant Infrastructure Pvt. Ltd. vs ITO | ITAT Delhi 2021

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

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

Hearing: 30.03.2021Pronounced: 30.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-2, New Delhi. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the Assessee’s A.R. vide his email dated 06.03.2021 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. 3. Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 30TH March, 2021.

CLARIANT INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO, WARD- 6(2), NEW DELHI

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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