What did the Tribunal hold?

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

The assessee requested withdrawal of their appeal for AY 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020, and a certificate to that effect was filed.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Gopal Krishan Malhotra, New Delhi vs DCIT | 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 2014-15 is directed against the order of learned CIT(A)-15, New Delhi, dated 09.08.2019.

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-8274/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. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 on 24th December, 2020.

GOPAL KRISHAN MALHOTRA,NEW DELHI vs. DCIT CIRCLE 16(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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