What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's concession. The assessee was granted liberty to revive the appeal if the dispute could not be settled under the scheme.

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently applied 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.

Rishikesh Sharma, 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 R.K. Bhalla, CA

For Respondent: Shri Kanv Bali, Sr. 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)-37, New Delhi, dated 30/03/2019, pertaining to Assessment Year 2014-15.

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 On such concession, the appeal is dismissed as withdrawn.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

RISHIKESH SHARMA,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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