VARDHMAN TRAUMA LAPAQROSCOPY CENTRE P.LTD,NEW DELHI vs. DCIT, CIRCLE-26(1), NEW DELHI
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal as the dispute was resolved under the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). The assessee subsequently opted to settle the dispute under the Direct Tax Vivad-se-Vishwas Act, 2020.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad-se-Vishwas Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY
ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 12.02.2018 of learned Commissioner of Income-Tax (Appeals)-13, New Delhi, for the assessment year 2012-13. Learned counsel for the assessee has furnished letter dated 04th 2.
April, 2022, requesting on behalf of the assessee for withdrawal of the appeal, as, assessee has opted for settling the dispute under the Direct Tax Vivad-se-Vishwas Act, 2020. It has further been stated in the aforesaid letter that accepting assessee’s declaration, the designated authority has issued Form-5 on 28.02.2022. A copy of Form-5, issued by the designated authority has been enclosed to the aforesaid letter.
Keeping in view the contents of the letter noted above and also the fact that the dispute arising in the appeal, for all practical purposes, stands resolved with the issuance of Form-5 by the designated authority under the Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 22nd April, 2022.
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