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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

The assessee requested withdrawal of the appeal for AY 2007-08, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The necessary tax had been deposited, and a certificate was filed.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Pradeep Kumar Aggarwal vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Respondent: Shri Atiq Ahmed, Sr. DR

Hearing: 28.10.2021Pronounced: 28.10.2021

This appeal by the assessee for the assessment year 2007-08 is directed against the Order of Learned CIT(A)-XXVIII, New Delhi. 2. None appeared on behalf of the assessee at the time of virtual hearing.

However, the assessee vide his letter dated 27.10.2021 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. He further submitted that the necessary tax amounting to Rs. 1,23,721/- has already been deposited on 19.4.2021 vide challan no. 11088, copy thereof is attached.

Learned Senior DR has no objection.

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

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 28th October, 2021.

PRADEEP KUMAR AGGARWAL,DELHI vs. ITO, NEW DELHI

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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