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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

The assessee requested withdrawal of their appeal for AY 2014-15, 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The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas Scheme for dispute resolution.

Ashish Gupta (HUF), Moradabad vs ITO | ITAT Delhi 2021

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

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

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), Moradabad dated 12th June, 2019.

2 ITA-7083/Del/2019

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 29th January, 2021 has requested for withdrawal of the appeal filed by it 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on conclusion of Virtual Hearing on 10th February, 2021.

ASHISH GUPTA (HUF),MORADABAD vs. ITO WARD - 2(1), MORADABAD

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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