MEDICAL POINT (I) LTD,NEW DELHI vs. ITO, WARD-16(3), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's declaration under the Vivad Se Vishwas Scheme and permitted the withdrawal of the appeal. The dispute was considered resolved.
What were the facts?
The assessee filed an appeal against an order for assessment year 2014-15. The dispute arising in the appeal was settled under the Direct Tax Vivad Se Vishwas Act, 2020.
What were the issues?
Whether the appeal should be withdrawn as the dispute has been settled under the Vivad Se Vishwas Act, 2020.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI SAKTIJIT DEY
This is an appeal by the assessee against order dated 11.01.2018 of learned Commissioner of Income Tax (Appeals)-22, New Delhi, for the assessment year 2014-15.
When the matter called for hearing, Sh. Vikas Jain, learned Authorized Representative of the assessee, on instructions, sought withdrawal of the appeal, since the dispute arising in the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 25th December, 2021, to this effect, enclosing copy of Form-5 issued by the designated authority was also furnished before the Bench.
Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal.
Having heard the parties and perused the materials on record, it is observed, accepting assessee’s declaration under the Vivad Se Vishwas Scheme -2020, the designated authority has issued Form - 5 on 25th December, 2021. Thus, for all practical purposes, the dispute arising in the present appeal has been resolved. Therefore, I permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 6th February, 2023
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