What did the Tribunal hold?

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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for assessment year 2014-15. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had previously requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Celsia Hotels Pvt. Ltd. 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 2014-15 is directed against the order of learned CIT(A)-2, New Delhi, dated 25.07.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 10.12.2020, 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 2 ITA-6726/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

CELSIA HOTELS PVT. LTD.,DELHI vs. ITO, WARD- 5(4), NEW DELHI

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What were the facts?

What were the issues?

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