What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee requested to withdraw the appeal. This request was made because the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.

Shri Udayveer, Muzaffarnagar vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘ G’ NEW DLEHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

Hearing: 19/01/2021

PER K. NARASIMHA CHARY, J.M. This appeal is filed by Shri Udayveer (the assessee) being aggrieved by the Order dated 20.03.2017 passed by the Commissioner of Income-tax (Appeals), Muzaffarnagar [“CIT(A”)] for assessment year 2013-14.

Learned Counsel for the assessee, vide letter dated January 18, 2021, has requested for withdrawal of the appeal filed by assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020 for the assessment year under consideration. A certificate to this effect under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 is also stated to have been received by assessee.

Learned CIT/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In the result, the appeal of the assessee is dismissed as withdrawn.

Order was announced on conclusion of Virtual Hearing in the presence of both the parties on 19th January, 2021.

SHRI UDAYVEER,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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