What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal for the assessment year 2016-17. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Ecom Express P.Ltd, New Delhi vs ACIT | ITAT Delhi 2021

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

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

Hearing: 20.01.2021Pronounced: 20.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A)-34, New Delhi, dated 27.05.2019.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The learned counsel for assessee, vide its letter dated

2 ITA-6627/Del/2019 15.01.2021, 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, 2020.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 20th January, 2021.

ECOM EXPRESS P.LTD,NEW DELHI vs. ACIT, SPECIAL RANGE-3, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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