What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of appeals. The appeals were dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee requested withdrawal of appeals for assessment years 2016-17 and 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed upon opting for settlement under the Vivad Se Vishwas Scheme.

Madho Gopal Agarwal, New Delhi vs ACIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 03.03.2021Pronounced: 03.03.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2016-17 and 2014-15 are directed against the separate orders of learned CIT(A)-27, New Delhi dated 12.06.2018 and 01.08.2018 respectively. .

2 ITA-5271/Del/2018 ITA-5856/Del/2018

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 27.02.2021, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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.

In the result, the appeals of the assessee are dismissed. Above decision was announced on conclusion of Virtual Hearing on 03.03.2021. (KUL BHARAT) VICE PRESIDENT sh

MADHO GOPAL AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

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