What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's concession to settle the dispute under the Vivad se Vishwas Scheme. The assessee was granted liberty to revive the appeal if the settlement failed for technical reasons.

The assessee filed an appeal before the ITAT against the order of the CIT(A) for Assessment Year 2010-11. The assessee subsequently moved an application under the Vivad se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal due to opting for the Vivad se Vishwas Scheme for dispute resolution.

M/S. Jatinder Kaur, New Delhi vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri Abhishek Mathur, Adv

For Respondent: Smt. Sushma Singh, CIT-DR

Hearing: 06.01.2021Pronounced: 06.01.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

This appeal by the assessee is preferred against the order of the CIT(A)-XVII, New Delhi, dated 30.12.2014, pertaining to Assessment Year 2010-11.

At the very outset, the Counsel for the assessee stated that the appellant wants to withdraw the appeal as he has moved application under Vivad se Vishwas Scheme, 2020 to settle the dispute. On such concession, the appeal is dismissed as withdrawn.

However, the assessee is given liberty to approach the Tribunal for revival of the appeal if for some technical reason, the dispute could not be settled under Vivad se Vishwas Scheme, 2020. Decisions announced in the open court in the presence of representatives of both the sides on 06/01/2021. Sd/- Sd/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 06/01/2021. P.S f{x~{tÜ? fÜA f{x~{tÜ? fÜA P.S f{x~{tÜ? f{x~{tÜ? fÜA fÜA P.S P.S

M/S. JATINDER KAUR,NEW DELHI vs. ACIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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