What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request for withdrawal.

The assessee filed an appeal for assessment year 2012-13. At the time of virtual hearing, no one appeared for the assessee. The assessee had requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Ashish Goyal, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC-1’: NEW DELHI

Before: SHRI R.K. PANDA

For Respondent: Ms. Ranu Mukherjee, Sr. DR

Hearing: 17.03.2021Pronounced: 17.03.2021

ORDER PER R.K. PANDA, AM :

This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of learned CIT(A)-4, New Delhi, dated 28.10.2019.

None appeared on behalf of the assessee at the time of Virtual Hearing. However, the assessee, vide its letter dated 15.03.2021, 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, I 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

ASHISH GOYAL,NEW DELHI vs. ITO WARD - 10(1), NEW DELHI

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