What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2011-12. The assessee subsequently requested to withdraw the appeal, having opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Gulshan Nagpal, New Delhi vs ACIT | ITAT Delhi 2021

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

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

Hearing: 03.03.2021Pronounced: 03.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-29, New Delhi, dated 10.10.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, dated 22.02.2021, has 2 ITA-8087/Del/2018 requested for withdrawal of the appeal filed by her and stated that 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. 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 appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 03rd March, 2021.

GULSHAN NAGPAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

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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