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 The appeal was dismissed as withdrawn.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 filed an appeal for assessment year 2013-14. During the virtual hearing, no one appeared for the assessee, who had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act.

Neeru Gupta, New Delhi 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 2013-14 is directed against the order of learned CIT(A)-13, New Delhi, dated 29.07.2019.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email dated 22.09.2020, has requested for withdrawal of the appeal filed by him and 2 ITA-6936/Del/2019 stated that the assessee has opted to settle 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In the result, the appeal of the assessee is dismissed as withdrawn.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.

NEERU GUPTA,NEW DELHI vs. ITO, WARD-38(3), 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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