What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee requested to withdraw their appeal before the ITAT. This withdrawal was sought because the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

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The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas Scheme.

Prafful Aggarwal vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 25.01.2021Pronounced: 25.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-16, New Delhi, dated 27.07.2018.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email dated 18.01.2021, has requested for withdrawal of the appeal filed by him and 2 ITA-6660/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn.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 25th January, 2021.

PRAFFUL AGGARWAL,DELHI vs. ITO, WARD-48(2), 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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