What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

The assessee requested withdrawal of his appeals before the ITAT. He stated that he had opted to settle the tax dispute for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Akhilesh Jain, Ghaziabad 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

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2009-10 are directed against the separate orders of Learned CIT(A), Ghaziabad.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letter dated 20.02.2021

2 has requested for withdrawal of the appeals filed by him and stated that he 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 aforesaid appeals.

In the result, both the appeals of the assessee are dismissed as withdrawn.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

AKHILESH JAIN,GHAZIABAD vs. ITO WARD-1(5), GHAZIABAD

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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