What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee had filed appeals for the assessment year 2009-10. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Daya Chand Tyagi, Ghaziabad vs ITO | ITAT Delhi 2020

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Respondent: Ms. Rakhi Vimal, Sr. DR

Hearing: 11.09.2020Pronounced: 11.09.2020

PER G.S. PANNU, VP :

These appeals by the assessee for the assessment year 2009-10 are directed against the respective orders of Ld. CIT(A), Ghaziabad dated 29.09.2017 and 31.08.2018. 2. Ld. Counsel for the assessee vide email dated 07.09.2020 has requested for withdrawal of the appeals filed by the assessee and stated that 2 ITA-6465/Del/2017&7251/Del/2018 assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020 and further submitted that the designated authority has already issued the necessary certificate in Form No. 3. 3. Learned DR has no objection.

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

In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 11th September, 2020. (K. NARASIMHA CHARY) VICE PRESIDENT SRB.

DAYA CHAND TYAGI,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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