What did the Tribunal hold?

The assessee requested to withdraw the appeal as she opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.

The assessee filed an appeal for the assessment year 2015-16. Nobody appeared on behalf of the assessee during the virtual hearing.

What were the issues?

Whether the assessee's request for withdrawal of appeal due to settlement under Vivad Se Vishwas Scheme should be accepted.

Archana Mahajan, New Delhi 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 SHRI

For Respondent: Ms. Rinku Singh, Senior DR

Pronounced: 04.12

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)-15, New Delhi dated 29th August, 2019.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 22nd November, 2020 has requested for withdrawal of the appeal filed by her and stated that she 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.

2 ITA-8468/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 4th December, 2020.

ARCHANA MAHAJAN,NEW DELHI vs. ACIT, CIRCLE-44(1), 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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