THAR AUTOMOBILES PVT. LTD.,NEW DELHI vs. ITO WARD-25(2), DELHI

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ITA 1216/DEL/2019Status: DisposedITAT Delhi20 May 2022AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2010-11. The assessee subsequently requested to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal should be granted due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY

Hearing: 20.05.2022Pronounced: 20.05.2022

This is an appeal by the assessee against order dated 20.12.2018 of learned Commissioner of Income Tax (Appeals)-9, New Delhi, for the assessment year 2010-11.

2.

When the appeal was called for hearing none appeared on behalf of the assessee. However, learned Authorized Representative of the assessee by way of letter dated 18th May, 2022, sent through email, had made a request on behalf of the assessee for withdrawal of the appeal, since the assessee had opted for settling the disputed arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020.

3.

Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal.

4.

In view of the facts discussed above, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

Order pronounced in the open court on 20th May, 2022

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