What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as the assessee opted for the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Vikas Agarwal, Ghaziabad vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Respondent: Shri Prakash Dubey, Sr.DR

Hearing: 04.03.2021Pronounced: 04.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 31.05.2017 passed by learned Commissioner of Income Tax (Appeals), Ghaziabad, for assessment year 2013-14. 2. None present for the assessee. We have learned DR through Video Conferencing. 3. The assessee, vide his application dated 04.03.2021, has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020” for which, he has filed Form No. 1 & 2.

In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 4th March, 2021

VIKAS AGARWAL,GHAZIABAD vs. DCIT-CIRCLE-2, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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