What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and receipt of the relevant form.

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Swift Rent A Cab, New Delhi vs ACIT | ITAT Delhi 2021

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

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

For Appellant: Shri Sameer Kapoor, CA

For Respondent: Shri Prakash Dubey, Sr.DR

Hearing: 03.03.2021Pronounced: 03.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-11, New Delhi, dated 11.07.2017, passed for assessment year 2014-15. 2. We have heard learned Representative of both the parties through Video Conferencing. 3. The learned counsel for the assessee 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”. The learned counsel for the assessee submitted that the assessee has received Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on record. The assessee, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

SWIFT RENT A CAB,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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