What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The withdrawal was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for the assessment year 2015-16. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Satish Kumar, Saharanpur vs ITO | ITAT Delhi 2021

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

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

For Appellant: Shri Ankit Gupta, Advocate

For Respondent: Shri M. Baranwal, Senior DR

Hearing: 10.02.2021Pronounced: 10.02.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Muzaffarnagar dated 28th September, 2018.

2 ITA-7050/Del/2018

The learned counsel for the assessee, vide email dated 4th February, 2. 2021 has requested for withdrawal of the appeal filed by the assessee 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the sides on conclusion of Virtual Hearing on 10th February, 2021.

SATISH KUMAR,SAHARANPUR vs. ITO, WAQRD-3(5), DEOBAND

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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