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 The appeal was dismissed as withdrawn.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 requested withdrawal of the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was also filed.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Pratap K.Patel, 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 Respondent: Shri M. Barnwal, Sr. DR

Hearing: 25.03.2021Pronounced: 25.03.2021

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-27, New Delhi dated 13.09.2019 and pertains to assessment year 2011-12.

The learned counsel for the assessee, vide letter dated 18th March, 2021, 2. has requested for withdrawal of the appeal 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

PRATAP K.PATEL,NEW DELHI vs. ACIT CC-17, 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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