What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

The assessee filed an appeal for the assessment year 2011-12. During the virtual hearing, no one appeared on behalf of the assessee. The assessee requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Late Sarbati Devi (Shyam Lal… vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI MAHAVIR PRASAD

Hearing: 27.01.2021Pronounced: 27.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-Hisar, dated 28.12.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle

2 ITA-2300/Del/2019 the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Act, 2020 (in short ‘the Act’).

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In the result, the appeal of the assessee is dismissed as withdrawn.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 27th January, 2021.

LATE SARBATI DEVI (SHYAM LAL GUPTA, LEGAL HEIR),HISAR vs. ITO WARD 4, HISAR

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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