What did the Tribunal hold?

The assessee requested to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Tribunal granted permission for withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee had opted to settle the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Manish Goel, New Delhi vs ITO | ITAT Delhi 2021

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

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

For Appellant: Shri Lalit Mohan, CA

For Respondent: Shri Ved Prakash Mishra, Sr.DR

Hearing: 16.02.2021Pronounced: 16.02.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-12, New Delhi, dated 20.06.2019, passed for assessment year 2011-12. 2. We have heard learned Representative of both the parties through Video Conferencing. 3. The learned counsel for the assessee, vide letter dated 15.02.2021, 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”. The assessee has also filed copy of Form No. 3 issued by the respective Principal Commissioner of Income Tax, which is placed on record. The learned counsel for the assessee, therefore, seeks permission to withdraw the appeal.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.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

MANISH GOEL,NEW DELHI vs. ITO, WARD- 34(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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