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 The appeal was dismissed as withdrawn.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 requested to withdraw the appeal for assessment year 2015-16. The reason for withdrawal was that the assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal should be accepted due to opting for the Vivad Se Vishwas Scheme.

Madhu Shankar Mehta, Moradabad vs ACIT | ITAT Delhi 2020

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 24.12.2020Pronounced: 24.12.2020

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Moradabad, dated 11.06.2019.

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 22.12.2020, received through email, has requested for withdrawal of the appeal filed by him and 2 ITA-6638/Del/2019 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 24th December, 2020.

MADHU SHANKAR MEHTA,MORADABAD vs. ACIT, CIRCLE-1, MORADABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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