What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Raj Kumar Gandhi, New Delhi vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH D: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 17.03.2021Pronounced: 17.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-20, New Delhi, dated 25.03.2019.

2 ITA-3881/Del/2019

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email, dated 10.03.2021, has requested for withdrawal of the appeal filed by him 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the open court on conclusion of Virtual Hearing on 17th March, 2021.

RAJ KUMAR GANDHI,NEW DELHI vs. DCIT CIRCLE-62(1), NEW DELHI

What did the Tribunal hold?

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What were the issues?

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