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 The appeal was dismissed as withdrawn.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 assessment year 2011-12. The assessee subsequently requested withdrawal of the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Pooja Bhatia vs ITO | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

For Respondent: Shri Om Prakash, Sr. DR

Hearing: 11.01.2022Pronounced: 11.01.2022

ORDER PER KUL BHARAT, JM :

This appeal is filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-14, New Delhi dated 15.07.2019.

The Ld. Counsel for the assessee, vide its letter dated 10.01.2022, received through email, has requested for withdrawal of the appeal filed by him 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 this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. It is stated that Form 1 & 2 are attached. It is seen that the assessee has enclosed Form Nos. 3 & 4. Therefore, the appeal of the assessee is dismissed.

Learned Sr. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced on conclusion of Virtual Hearing on 11th January, 2022.

POOJA BHATIA,DELHI vs. ITO WARD-41(1), NEW DELHI

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