What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The withdrawal was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed appeals before the ITAT for Assessment Years 2011-12 and 2012-13. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Sunil Singh, New Delhi vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH, ‘G: NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

Hearing: 25.03.2021Pronounced: 25.03.2021

ORDER PER BENCH :

These appeals filed by the assessee are directed against the order of the learned CIT(A)-18, New Delhi, relating to Assessment Years 2011-12 & 2012-13, respectively. For the sake of convenience, both appeals were heard together and are being disposed of by this consolidated order.

The learned counsel for the assessee, vide its letter, received through e-mail, dated 24.03.2021, 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In the result, the appeals of the assessee are dismissed as withdrawn.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 pronounced in the open court in presence of the both the parties on conclusion of Virtual Hearing on 25th March, 2021.

SUNIL SINGH,NEW DELHI vs. ACIT, NEW DELHI

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What were the facts?

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