What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for assessment year 2016-17. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Arun Handa, New Delhi 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

PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2016-17 is directed against the order of Learned CIT(A)-11, New Delhi.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letter dated 24.02.2021 has requested for withdrawal of the appeal filed by him and stated that he

2 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 appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.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

ARUN HANDA,NEW DELHI vs. ACIT SPECIAL RANGE-11, 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