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 The appeal was dismissed as withdrawn.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 against the order of the CIT(A). The assessee subsequently requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Kulbir Singh, New Delhi vs 15Th Floor, Room No. 1503, E-2… | ITAT Delhi 2020

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

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

For Respondent: Shri Jagdish Singh, Sr. DR

Hearing: 14.12.2020Pronounced: 14.12.2020

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-18, New Delhi dated 04.01.2019 and pertains to assessment year 2015-16.

The learned counsel for the assessee, vide letter dated 09.11.2020 received through email, has requested for withdrawal of the appeal filed by the ITA 1960/Del/2019 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 14th December, 2020.

KULBIR SINGH,NEW DELHI vs. 15TH FLOOR, ROOM NO. 1503, E-2 BLOCK CIVIC CENTRE, 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