What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The tribunal accepted this request.

The assessee filed an appeal for the assessment year 2014-15. During the virtual hearing, no one appeared on behalf of the assessee.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal due to settlement under Vivad Se Vishwas Scheme should be accepted.

Pushpa Rani Nagpal vs ACIT | 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 2014-15 is directed against the order of learned CIT(A)-29, New Delhi, dated 17.07.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 02.03.2021, received through email, 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

2 ITA-5770/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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 12th March, 2021.

PUSHPA RANI NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE-27, 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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