What did the Tribunal hold?

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 The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee requested withdrawal of her appeal before the ITAT. She had opted to settle the tax dispute for the assessment year 2009-10 under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.

Ruchi Garg vs DCIT | 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

PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2009-10 is directed against the order of Learned CIT(A)-IV, Kanpur.

The assessee vide her letter dated NIL has requested for withdrawal of the appeal filed by her and stated that she has opted to settle the dispute relating to the tax arrears for the assessment year under 2 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 aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 12th March, 2021. (K. NARASIMHA CHARY) VICE PRESIDENT SRB

RUCHI GARG,DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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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