What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

The assessee filed appeals against the CIT(A) order for assessment years 2011-12 to 2017-18. The assessee subsequently requested to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's withdrawal request, based on opting for the Vivad Se Vishwas Scheme, should be accepted by the tribunal.

Sukanta Roy, New Delhi vs ACIT | ITAT Delhi 2020

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

Hearing: 31.12.2020Pronounced: 31.12.2020

ORDER PER G.S.PANNU, VP: These appeals filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-24, New Delhi, dated 10.05.2019, for Assessment Years 2011-12 to 2017-18 respectively.

The learned counsel for the assessee, vide letter dated 30.12.2020, has requested for withdrawal of the appeals 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 appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 31st December, 2020.

SUKANTA ROY,NEW 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?

Recent GST High Court judgments