What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

Mahesh Chandra Agrawal vs Addl. CIT, New Delhi | ITAT Delhi 2021

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

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

For Respondent: Ms. Nidhi Srivastava, CIT-DR

Hearing: 23.03.2021Pronounced: 23.03.2021

ORDER PER R.K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 05.07.2016 of the learned CIT(A)-34, New Delhi, relating to Assessment Year 2008-09.

The learned counsel for the assessee, vide its letter dated 16.03.2021, 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced in the open court in the presence of both the parties on conclusion of Virtual Hearing on 23rd March, 2021.

MAHESH CHANDRA AGRAWAL,DELHI vs. ADDL. CIT, NEW DELHI

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What were the facts?

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