What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Act.

The assessee filed an appeal for AY 2015-16. Subsequently, the assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Nitin Verma, New Delhi vs ITO | ITAT Delhi 2021

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

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

For Respondent: Shri. M. Baranwal, Sr. DR

Hearing: 22.01.2021Pronounced: 22.01.2021

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), New Delhi dated 25.06.2018.

The assessee, vide its letter dated 05.01.2021, received through email, has requested for withdrawal of the appeal filed by him 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,

2 ITA-211/Del/2019 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee. 5. In the result, the appeal of the assessee is dismissed. Above decision was announced on conclusion of Virtual Hearing on 22.01.2021. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT Sh

NITIN VERMA,NEW DELHI vs. ITO, WARD- 34(4), 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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