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 The appeal was dismissed as withdrawn.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 CIT(A) order for assessment year 2014-15. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Jagdish Kumar Sharma, Faridabad vs ITO | ITAT Delhi 2020

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri A.S. Nagpal, Advocate

For Respondent: Shri M.A. Baranwal, Sr. DR

Hearing: 06.11.2020Pronounced: 06.11.2020

PER G.S. PANNU, VICE PRESIDENT This appeal by the assessee is directed against the order of learned CIT(A), Faridabad dated 30.10.2019 and pertains to assessment year 2014-15.

The learned counsel for the assessee, vide letter dated 27th October, 2020 received through email, has requested for withdrawal of the appeal filed by the ITA 9612/D/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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 6th November, 2020.

JAGDISH KUMAR SHARMA,FARIDABAD vs. ITO WARD - 1(3), FARIDABAD

What did the Tribunal hold?

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What were the issues?

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