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 The appeal was dismissed as withdrawn.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 their appeal before the ITAT, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Babu Ram, Ghaziabad vs ACIT | 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 :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of Learned CIT(A)-38, New Delhi.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his email dated

2 30.1.2021 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 aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.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

BABU RAM,GHAZIABAD vs. ACIT CIRCLE-63(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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