What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the assessee's request.

The assessee filed an appeal for assessment year 2015-16. During the virtual hearing, no one appeared for the assessee. The assessee had requested withdrawal of the appeal.

What were the issues?

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

Ashutosh Gupta, Ghaziabad 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), Ghaziabad, dated 01.03.2019.

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

2 ITA-5432/Del/2019 11.03.2021, 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

ASHUTOSH GUPTA,GHAZIABAD vs. DCIT CIRCLE-1, GHAZIABAD

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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