What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ganga Pratap Agarwal… vs ACIT | ITAT Delhi 2021

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

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

For Appellant: Shri A.B. Bansal, CA

For Respondent: Shri M. Barnwal, Sr. DR

Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A), Muzaffarnagar dated 12.07.2017 and pertains to assessment year 2013-14.

The learned counsel for the assessee, vide letter dated 8.1.2021, has requested for withdrawal of the appeal filed by the assessee and stated that the ITA 6907/Del/2017 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 8th January, 2021.

GANGA PRATAP AGARWAL,MUZAFFARNAGAR vs. ACIT, CPC- TDS, GHAZIABAD

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