What did the Tribunal hold?

The assessee has opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request for withdrawal.

The assessee filed an appeal for AY 2008-09. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Mamta Goel, New Delhi vs ACIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms. Akansha Dawar, CA

Hearing: 25.03.2021Pronounced: 25.03.2021

ORDER 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)-18, New Delhi, dated 05.12.2018.

The learned counsel for the assessee, vide its letter dated 11.03.2021, received by email, has requested for withdrawal of the appeal filed by him

ITA-553/Del/2019 2 and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 25th March, 2021 in presence of both the parties.

MAMTA GOEL,NEW DELHI vs. ACIT, CIRCLE-54(1), 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