What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed an appeal before the ITAT for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Nupur Bansal, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

For Appellant: Ms. Khushboo Arora, CA

Hearing: 31.12.2020Pronounced: 31.12.2020

ORDER PER G.S.PANNU, VP:

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-14, New Delhi dated 06.02.2019

The learned counsel for the assessee, vide email 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In the result, the appeal of the assessee is dismissed as withdrawn.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 31st December, 2020.

NUPUR BANSAL,NEW DELHI vs. ITO WARD-40(4), NEW DELHI

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