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 The appeal was dismissed as withdrawn.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, Mehta Charitable Prajnalaya Trust, filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

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

Mehta Charitable Prajnalaya Trust vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 12.03.2021Pronounced: 12.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-36, New Delhi, dated 30.06.2016.

The learned counsel for the assessee, vide its letter dated 25.02.2021, received by email, has requested for withdrawal of the appeal filed by him

ITA-134/Del/2017 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In the result, the appeal of the assessee is dismissed as withdrawn.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 12th March, 2021 in presence of both the parties.

MEHTA CHARITABLE PRAJNALAYA TRUST,DELHI vs. ITO (E), 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