CEC INTERNATIONAL CORPORATION (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(2), NEW DELHI

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ITA 7699/DEL/2017Status: DisposedITAT Delhi02 March 2023AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Samir Mahajan, CA
For Respondent: Shri Pankaj Khanna, Sr. DR
Hearing: 02.03.2023Pronounced: 02.03.2023

ORDER

PER C.M. GARG, JM:

1.

This appeal has been filed by the assessee against the order of the CIT(A)-2, New Delhi, dated 18.08.2017 for AY 2013-14.

2.

The ld. Counsel for the assessee, at the time of hearing, sought withdrawal of the appeal filed by the assessee stating 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 assessee has obtained Form No.5 also from the Department, a copy of which is placed on record. He accordingly submitted that this appeal may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. Sr. DR, the request of the assessee for withdrawal of the appeal is allowed.

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