KUBER FOOD PRODUCTS INDIA P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

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ITA 319/DEL/2019Status: DisposedITAT Delhi25 April 2022AY 2014-152 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 tribunal allowed the assessee's request to withdraw the appeal. This withdrawal was due to the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DLEHI

Before: SHRI C.M. GARG & SHRI ANANDEE NATH MISSHRA

Hearing: 25/04/2022

PER C.M. GARG, J.M. This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- 31, New Delhi dated 26.11.2018.

2.

Learned counsel for the assessee, vide its letter dated 25.04.2022, has requested at the outset for withdrawal of this appeal filed by the assessee, as 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”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 and Form No. 5 has also been issued by the competent authority, which is placed on record.

3.

Learned Sr. DR has no objection on the argument of the ld. AR and submitted that the appeal of the assessee may be disposed off.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

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