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 The appeal was dismissed as withdrawn.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 before the ITAT for the assessment year 2008-09. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Jai Bhagwan Singh Chauhan, Rewari vs ITO | ITAT Delhi 2020

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

Before: JUSTICE P.P. BHATT, HON’BLE & SHRI G.S. PANNU

For Respondent: Shri Jagdish Singh Dahiya, Sr. DR

This appeal by the assessee is directed against the order of learned CIT(A), Rohtak dated 7.12.2018 and pertains to assessment year 2008-09.

The learned counsel for the assessee vide its letter has requested for withdrawal of the appeal filed by the 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 ASSESSMENT YEAR: 2008-09 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 23rd October, 2020.

JAI BHAGWAN SINGH CHAUHAN,REWARI vs. ITO, WARD-1, REWARI

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