What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

The assessee requested to withdraw the appeal filed for assessment year 2008-09. The reason for withdrawal was the assessee's decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.

Gangadhar Singh, Bulandshahr vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

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

Hearing: 08.01.2021Pronounced: 08.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A), Aligarh dated 16.02.2018.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 24.12.2020, 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”. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 08th January, 2021.

GANGADHAR SINGH,BULANDSHAHR vs. ITO, WARD- 3(1), BULANDSHAHR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments