What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.

The assessee filed an appeal before the ITAT for the assessment year 2016-17. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Monika Kapoor, Gautam Budh Nagar vs ITO | ITAT Delhi 2020

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

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

For Appellant: Shri Manjit Singh Sahni, CA

For Respondent: Shri Jagdish Singh, Sr. DR

Hearing: 18.12.2020Pronounced: 18.12.2020

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-28, New Delhi dated 26.11.2019 and pertains to assessment year 2016-17.

ITA 396/Del/2020

The assessee, vide email as well as letter dated 12.12.2020, has requested for withdrawal of the appeal filed by her 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 appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.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 18th December, 2020.

MONIKA KAPOOR,GAUTAM BUDH NAGAR vs. ITO WARD - 69(4), 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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