What did the Tribunal hold?

The Tribunal noted that the dispute was resolved under the VSV Act, with Form 5 being issued. Therefore, the Tribunal permitted the assessee to withdraw the appeal.

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's representative stated that the dispute was settled under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020. The assessee sought permission to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn as the dispute has been settled under the Vivad Se Vishwas Act.

Anu Bhatia, Gurgaon vs DCIT | ITAT Delhi 2023

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

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Respondent: Shri Sanjay Kumar, Sr. DR

Hearing: 26.05.2023Pronounced: 26.05.2023

PER SAKTIJIT DEY, JUDICIAL MEMBER:

This is an appeal by the assessee against order dated 20.12.2018 of learned Commissioner of Income-Tax (Appeals)-36, New Delhi.

At the time of hearing, learned Authorized Representative of the assessee submitted that the dispute arising in the appeal has been settled under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020.

Thus, on instructions, she sought permission to withdraw the appeal.

Learned Departmental Representative has no objection to withdrawal of the appeal.

Having heard the parties, we find, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas (VSV) Act, 2020, the competent authority has issued Form 5 on 16.11.2021. Thus, the dispute arising in the present appeal, for all practical purposes, stands resolved. Hence, we permit the assessee to withdraw the present appeal. Hence, we dismiss the appeal of the assessee as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 26th May, 2023.

ANU BHATIA,GURGAON vs. DCIT CIRCLE-71(1), NEW DELHI

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