What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

The assessee filed appeals for the assessment year 2009-10. The assessee subsequently requested withdrawal of these appeals. This request was made because the assessee opted to settle the tax dispute under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, due to opting for settlement under Vivad se Vishwas Act, should be accepted.

Patanjali Ayurved Ltd, New Delhi vs DCIT | ITAT Delhi 2020

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

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

For Respondent: Shri Shailesh Kumar, Sr. DR

Hearing: 09.10.2020Pronounced: 09.10.2020

PER JUSTICE P.P.BHATT, PRESIDENT These appeals by the assessee for the assessment year 2009-10 are directed against the orders of learned CIT(A)-36, New Delhi dated 26.05.2017 and the learned C.I.T.(A)-7, New Delhi dated 19.12.2018 respectively.

& 3470/D/2019 Assessment year: 2009-10

The learned counsel for the assessee vide letter dated 1.10.2020 received through email has requested for withdrawal of the appeals 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 Direct Tax Vivad se Vishwas Act, 2020.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

In the result, the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 9th October, 2020.

PATANJALI AYURVED LTD,NEW DELHI vs. DCIT, CIURCLE-19(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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