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 The appeal was dismissed as withdrawn.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 the order of the CIT(A) for the assessment year 2016-17. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for settlement under the Vivad Se Vishwas Act, 2020.

Nishant Chhajer 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 Mayank Patawari, 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)-24, New Delhi dated 05.11.2019 and pertains to assessment year 2016-17.

The learned counsel for the assessee, vide letter dated 30.12.2020 received through email, has requested for withdrawal of the appeal filed by the ITA 453/Del/2020 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 Act, 2020 (in short ‘the Act').

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In the result, the appeal of the assessee is dismissed as withdrawn.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

NISHANT CHHAJER,DELHI vs. ACIT, CENTRAL CIRCLE-06, 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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