What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Punita Garg, New Delhi vs ITO | ITAT Delhi 2021

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

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

For Appellant: Shri Suresh Gupta, CA

For Respondent: Shri M. Baranwal, Sr. DR

Hearing: 27.01.2021Pronounced: 27.01.2021

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-13, New Delhi dated 01.08.2019 and pertains to assessment year 2015-16.

ITA 8573/D/2019

The learned counsel for the assessee, vide his letter dated 22nd January, 2.

2021, has requested for withdrawal of the appeal filed by the assessee 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 27th January, 2021.

PUNITA GARG,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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