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 The appeal was dismissed as withdrawn.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 the assessment year 2004-05. The assessee later requested to withdraw the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn and dismissed due to settlement under the Vivad Se Vishwas Scheme.

Rajat Singhi, 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: Shri Shriprakash Dubey, Senior DR

Hearing: 10.12Pronounced: 10.12

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 2004-05 is directed against the order of learned CIT(A)-3, Gurgaon dated 31st March, 2018.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide email dated 8th December, 2020 has requested for withdrawal of the appeal filed by him and stated that he 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-5770/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In the result, the appeal of the assessee is dismissed as withdrawn.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 10th December, 2020.

RAJAT SINGHI,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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