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 The appeal was dismissed as withdrawn.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 filed an appeal before the ITAT for assessment year 2014-15. The assessee subsequently opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Ashish Saraf, New Delhi vs ITO | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI M BALAGANESH

For Appellant: Shri Pawan Kumar

For Respondent: Shri P.Praveen Sidharth, CIT DR

Hearing: 05.04.2023Pronounced: 05.04.2023

ORDER

PER KUL BHARAT, JM :

1. The present appeal filed by the assessee for the assessment year 2014- 15 is directed against the order of Ld. CIT(A)-6, Delhi dated 24.07.2019.

At the outset, Ld. Counsel for the assessee, vide its letter dated 05.04.2023 placed on record and requested for withdrawal of the appeal 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”. The relevant contents of the letter are reproduced as under:-

“The income tax appeal filed by the assessee for assessment year 2014-15 bearing ITA 7769/DEL/2019 of Form-36 for the A.Y. 2014- 15 pending for fixation before the Hon'ble 'A' Bench of the Income Tax Appellate Tribunal, New Delhi.

2. That the applicant has opted to settle the dispute in the said appeal and filed the application under the Vivad Se Vishwas Scheme in accordance with Direct Tax Viva ad se Vishwas Act, 2020. 1 | P a g e

3. That the copy of form 1 to 5 which is received by the applicant under the Vivad Se Vishwas Scheme from the designated authority is enclosed with this application.

4. That in view of the above, the applicant wishes to withdraw the said appeal filed before ITAT, Delhi.” It is also stated by the Ld. Counsel for the assessee that Form No.1 to 5 has been issued by the Department is placed on record.

Ld. CIT DR has no objection in this regard.

In view of the above, we accept the request of the assessee for withdrawal of the appeal. Thus, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 05th April, 2023.

ASHISH SARAF,NEW DELHI vs. ITO WARD - 17(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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