What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

The assessee filed appeals for assessment years 2006-07 and 2007-08. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme should be granted.

Mohinder Singh Sodhi, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2006-07 & 2007-08 are directed against the common order of the Learned CIT(A)-18, New Delhi.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his letters dated 2.2.2021 has 2 ITA Nos. 1559-1560/DEL/2017 requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 aforesaid appeals.

In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021. (K. NARASIMHA CHARY) VICE PRESIDENT SRB

MOHINDER SINGH SODHI,NEW DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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