What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee filed appeals for the assessment year 2014-15. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ashish Sabharwal (HUF), New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI AMIT SHUKLA SHRI AMIT SHUKLA

For Appellant: Shri Manjit Singh Sahni, CA

For Respondent: Shri Shiv Swaroop Singh, Senior DR

Hearing: 07.12.2020Pronounced: 07.12.2020

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment year 2014-15 are directed against the orders of learned CIT(A), New Delhi dated 21.11.2019 and 03.08.2017 respectively.

The learned counsel for the assessee, vide its letter dated 02.12.2020, received through email, has requested for withdrawals of the appeals 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.

Learned Senior DR has no objection.

2 ITA-110/Del/2020 ITA-6095/Del/2017

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

In the result, the appeals of the assessee are dismissed as withdrawn.

ASHISH SABHARWAL (HUF),NEW DELHI vs. ITO, WARD- 51 (2), NEW DELHI

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What were the facts?

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