What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for assessment year 2015-16. At the time of hearing, no one appeared for the assessee. The assessee had requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a dispute resolution scheme.

Atul Jain, New Delhi vs ACIT | ITAT Delhi 2020

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Respondent: Shri Jagdish Singh Dahiya

ORDER ORDER ORDER ORDER

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-13, New Delhi dated 26th March, 2019.

At the time of virtual hearing before us, nobody appeared on behalf of the assessee. The learned counsel for the assessee, vide letter dated Nil 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.

2 ITA-4795/Del/2019

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In the result, the appeal of the assessee is dismissed as withdrawn.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.

ATUL JAIN,NEW DELHI vs. ACIT CIRCLE-38(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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