What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee requested withdrawal of its appeal for AY 2016-17. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to this effect was filed.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Augere Wireless Broadband India… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

Before: SHRI R.K.PANDA & SHRI K.N.CHARY

Hearing: 25.02.2021Pronounced: 25.02.2021

This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A)-1, New Delhi dated 10.06.2019.

None appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide its letter dated 17.02.2021, received through email, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 25th February, 2021.

AUGERE WIRELESS BROADBAND INDIA PVT. LTD (MERGED WITH BHARTI AIRTEL LTD),NEW DELHI vs. ACIT, CIRCLE- 3(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

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