What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

The assessee requested to withdraw the appeal filed for AY 2007-08. The reason for withdrawal was that the assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Sumit Gupta, New Delhi vs JCIT | ITAT Delhi 2021

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

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

Hearing: 25.03.2021Pronounced: 25.03.2021

ORDER PER G.S. PANNU, VP :

None appeared on behalf of the assessee at the time of virtual hearing.

This appeal by the assessee for the assessment year 2007-08 is directed against the order of learned CIT(A)-42, New Delhi, dated 21.11.2019.

ITA-329/Del/2020 2

The learned counsel for the assessee, vide its letter dated 16.03.2021, received by hand, has requested for withdrawal of the appeal filed by him 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

SUMIT GUPTA,NEW DELHI vs. JCIT, WARD-1(3)(1) INTERNATIONAL TAXATION, 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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