What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

The assessee filed appeals for assessment years 2009-10 and 2011-12. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, due to opting for the Vivad Se Vishwas Scheme, should be granted.

Anand Prakash Gupta, 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 :

These appeals by the assessee for the assessment years 2009-10 and 2011-12 are directed against the order of learned CIT(A)-16, New Delhi, dated 20.11.2018 and 22.11.2018, respectively.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email, dated

2 ITA-292 & 293/Del/2019 23.02.2021, 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 for withdrawal of the appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

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

ANAND PRAKASH GUPTA,NEW DELHI vs. ACIT, CIRCLE- 48(1), 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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