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 for AY 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Indra Porwal, Prop.Shubham… 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)-35, New Delhi dated 23.12.2019 and pertains to assessment year 2014-15.

The learned counsel for the assessee, vide letter dated 18th March, 2021, 2. received through email, 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 ITA 818/Del/2020 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In the result, the appeals of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 25th March, 2021.

INDRA PORWAL, PROP.SHUBHAM ENTERPRISES,DELHI vs. ACIT, CIRCLE-58(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?

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