What did the Tribunal hold?

The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Late Ms. Pushpa Gupta Through… 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. 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)-12, New Delhi dated 21.05.2018 and pertains to assessment year 2014-15.

ITA 5674/Del/2018

The assessee, vide letter dated 29.12.2020, has requested for withdrawal of the appeal filed by the assessee 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 8th January, 2021.

LATE MS. PUSHPA GUPTA THROUGH LEGAL HEIR MR. ANIL KUMAR GUPTA,DELHI vs. ITO, WARD- 35(3), 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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