What did the Tribunal hold?

The assessee has opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal.

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Rajat Salhotra, Ghaziabad vs ACIT | ITAT Delhi 2020

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI AMIT SHUKLA SHRI AMIT SHUKLA

For Appellant: Shri. Sanjeev Agarwal, CA

For Respondent: Shri. Bhagwati Charan, Senior DR

Hearing: 03.12Pronounced: 03.12

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Ghaziabad dated 31.10.2018.

The learned counsel for the assessee, vide its letter dated 01.12.2020, received through email, has requested for withdrawal of the appeal filed by him 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.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

2 ITA-8294/Del/2018

In the result, the appeal of the assessee is dismissed as withdrawn.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 03rd December, 2020.

RAJAT SALHOTRA,GHAZIABAD vs. ACIT, CIRCLE-2, GHYAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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