What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivaad Se Vishwas Act and requested withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's representative stated that the assessee had opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the assessee requested the appeal be treated as withdrawn.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Act.

Kailash Chand Rohani, New Delhi vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “SMC-I: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Respondent: Shri Sajeev Mahajan, Sr. DR

Hearing: 23/02/2021Pronounced: 23/02/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the assessee against the order of the ld CIT(A)-23, New Delhi dated 20.09.201 for Assessment Year 2011-12.

At the time of hearing the ld AR submitted that the assessee has already opted for settlement of the above dispute under Direct Taxes Vivaad Se Vishwas Act, 2020. Therfore, the appeal of the assessee may be treated as withdrawn.

The ld DR was not available and hence an application for adjournment was made.

As the assessee has opted for Direct Taxes Vivaad Se Vishwas Act, 2020 for settlement of the impugned dispute involved in this appeal and has requested for withdrawal of the appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

Accordingly, appeal of the assessee is dismissed. Order pronounced in the open court on 23/02/2021.

KAILASH CHAND ROHANI,NEW DELHI vs. ITO WARD - 54(1), NEW DELHI

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What were the issues?

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