What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

The assessee requested to withdraw the appeal filed against the CIT(A) order for assessment year 2014-15. This withdrawal was sought as the assessee opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Shruti Aggarwal, New Delhi vs ITO | ITAT Delhi 2020

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

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

For Respondent: Shri M. Baranwal, Sr. DR

Hearing: 20.11.2020Pronounced: 20.11.2020

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned CIT(A)-37, New Delhi dated 27.12.2018 and pertains to assessment year 2014-15.

The learned counsel for the assessee, vide its letter dated 26.10.2020, has requested for withdrawal of the appeal filed by him and stated that the assessee ITA 1383/Del/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 20th November, 2020.

SHRUTI AGGARWAL,NEW DELHI vs. ITO, WARD-59(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?

Recent GST High Court judgments