What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.

The assessee filed an appeal for the assessment year 2011-12. During the virtual hearing, no one appeared for the assessee, and a request for withdrawal was submitted via email.

What were the issues?

The primary issue was whether the assessee's appeal could be dismissed as withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Rakesh Jain, New Delhi vs Addl. CIT, Range- 23, New Delhi | ITAT Delhi 2021

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

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

Hearing: 22.01.2021Pronounced: 22.01.2021

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)-10, New Delhi, dated 31.03.2017.

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-3864/Del/2017 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In the result, the appeal of the assessee is dismissed as withdrawn.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 22nd January, 2021.

RAKESH JAIN,NEW DELHI vs. ADDL. CIT, RANGE- 23, 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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