What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

The assessee requested to withdraw their appeal against the CIT(A) order for AY 2012-13. The reason for withdrawal was the assessee's decision to settle the tax 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

H-D Motor Co. India P.Ltd, New… vs DCIT | ITAT Delhi 2021

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

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

For Appellant: Ms Saloni Shital

For Respondent: Shri M. Barnwal, Sr. DR

Hearing: 17.02.2021Pronounced: 17.02.2021

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-35, New Delhi dated 04.12.2017 and pertains to assessment year 2012-13.

The learned counsel for the assessee, vide letter dated 3rd February, 2021 2. has requested for withdrawal of the appeal and stated that the assessee has opted ITA 2173/D/2018 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 17th February, 2021.

H-D MOTOR CO. INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE-11(1), 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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