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 The appeal was dismissed as withdrawn.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 2010-11. The assessee subsequently requested to withdraw the appeal, stating an intention to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's request for withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme should be accepted.

Shobha Sharma, New Delhi vs ITO | 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 M. Baranwal, Senior DR

Hearing: 16.11Pronounced: 16.11

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 2010-11 is directed against the order of learned CIT(A)-34, New Delhi dated 27th June, 2019.

Nobody appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 6th November, 2020 has requested for withdrawal of the appeal filed by her and stated that she 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-7540/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In the result, the appeal of the assessee is dismissed as withdrawn.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 16th November, 2020.

SHOBHA SHARMA,NEW DELHI vs. ITO, WARD-42(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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