What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior Departmental Representative had no objection to the withdrawal.

The assessee requested withdrawal of their appeals for assessment years 2012-13 and 2013-14. The reason for withdrawal was the assessee's decision to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

M/S. Bakers Circle (India) Pvt… vs ITO | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 12.01.2021Pronounced: 12.01.2021

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2012-13 & 2013-14 are directed against the orders of learned CIT(A)-35, New Delhi, both dated 18.08.2016.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 09.01.2021, received

2 ITA-5284 & 5285/Del/2016 through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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In the result, the appeals of the assessee are dismissed as withdrawn.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 on conclusion of Virtual Hearing on 12th January, 2021.

M/S. BAKERS CIRCLE (INDIA) PVT. LTD.,NEW DELHI vs. ITO, 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