What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the tribunal.

The assessee filed an appeal against the order of the CIT(A) for assessment year 2009-10. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Udhyam Merchandise Pvt Ltd, New… vs ACIT | ITAT Delhi 2020

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

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

For Appellant: Shri V.K. Jain, CA, Shri Vikash Singh, CA

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)-9, New Delhi dated 10.12.2018 and pertains to assessment year 2009- 10.

The learned counsel for the assessee, vide letter dated 30th October, 2020 received through email, has requested for withdrawal of the appeal filed by him ITA 2258/D/2019 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In the result, the appeal of the assessee is dismissed as withdrawn.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 20th November, 2020.

UDHYAM MERCHANDISE PVT LTD,NEW DELHI vs. ACIT CIRCLE-27(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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