What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for assessment year 2014-15. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Siddhant Taneja, 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

For Appellant: Shri Sumit Gambhir, 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 2014-15 is directed against the order of learned CIT(A)-37, New Delhi dated 24th December, 2018.

2 ITA-2021/Del/2019

The assessee, vide letter dated Nil has requested for withdrawal of the appeal filed by him and stated that he 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In the result, the appeal of the assessee is dismissed as withdrawn.

SIDDHANT TANEJA,NEW DELHI vs. ITO WARD 55(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?

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