What did the Tribunal hold?

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 The appeals were dismissed as withdrawn by the Tribunal.

The assessee requested withdrawal of their appeals before the ITAT, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect was provided.

What were the issues?

Whether the assessee's appeals should be withdrawn and dismissed due to opting for settlement under the Vivad Se Vishwas Scheme.

Natasha Kohli, New Delhi vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

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

Hearing: 17.02.2021Pronounced: 17.02.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2008-09 to 2013-14 are directed against the order of learned CIT(A)-24, New Delhi dated 03.09.2020.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter received through email, has requested for withdrawal of the appeals filed by him 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 appeals.

In the result, appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 17th February, 2021.

NATASHA KOHLI,NEW DELHI vs. DCIT CENTRAL CIRCLE-8, 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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