What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for assessment year 2011-12. The assessee later requested to withdraw the appeal via email, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Bharat Heavy Electricals Ltd… vs Addl. CIT, New Delhi | 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

This appeal by the assessee for the assessment years 2011-12 is directed against the order of learned CIT(A)-2, New Delhi.

The learned Counsel for the assessee, vide email dated 29th December, 2.

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’s counsel for withdrawal of the aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 12th January, 2021.

BHARAT HEAVY ELECTRICALS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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