What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal for assessment year 2016-17. During the virtual hearing, no one appeared for the assessee. The assessee had previously requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

New Horizon Logiware (P) Ltd… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH F: NEW DELHI

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

Hearing: 19.02.2021Pronounced: 19.02.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A)-6, New Delhi, dated 17.09.2019.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 12.02.2021, received

2 ITA-8973//Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 19th February, 2021.

NEW HORIZON LOGIWARE (P) LTD.,NEW DELHI vs. ACIT, CIRCLE- 18(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments