What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee subsequently applied for withdrawal of the appeal.

What were the issues?

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

Mukesh Kumar Sharma, Noida vs ITO | ITAT Delhi 2021

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

Before: SHRI KUL BHARAT & SHRI O.P. KANT

Hearing: 25.02.2021Pronounced: 02.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 31.12.2018 passed by learned Commissioner of Income Tax (Appeals)-I, Noida, for assessment year 2010-11. 2. We have heard through Video Conferencing. 3. At the outset, vide application dated 29.01.2021 the assessee has requested for withdrawal of the appeal as 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” for which, he has filed Form No. 1 & 2 and Form No. 3 is awaited.

However, it is submitted by the appellant that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration is not ultimately resolved in terms of the aforestated Scheme, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 02.03.2021.

MUKESH KUMAR SHARMA,NOIDA vs. ITO WARD - 2(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments