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 The appeal was dismissed as withdrawn.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 2015-16. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme should be accepted.

Anil Jodhani, 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 KULDIP SINGH SHRI ULDIP SINGHSHRI SHRI

For Respondent: Shri Sunil Kumar Yadav, Senior DR

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 2015-16 is directed against the order of learned CIT(A), Faridabad dated 18th December, 2018.

Nobody appeared on behalf of the assessee before us at the time of Virtual Hearing. The assessee, vide email dated 24th September, 2020 has requested for withdrawal of the appeal filed by him and stated that he 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.

2 ITA-1534/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In the result, the appeal of the assessee is dismissed as withdrawn.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 30th September, 2020.

ANIL JODHANI,NEW DELHI vs. ITO WARD 1(1), FARIDABAD

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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