MOONLIGHT CONTINENTAL (P) LTD.,NEW DELHI vs. DCIT, CIRCLE-17(1), 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 permitted the assessee to withdraw the appeal as the dispute was resolved under the Vivad Se Vishwas Scheme, evidenced by the issuance of Form-5.
What were the facts?
The assessee sought to withdraw its appeal before the ITAT, having opted to settle the dispute under the Direct Tax Vivad-se-Vishwas Act, 2020. The Departmental Representative had no objection to this request.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad-se-Vishwas Act.
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: ‘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 20.08.2011 of learned Commissioner of Income-Tax (Appeals)-28, New Delhi, pertaining to assessment year 2014-15.
The assessee, through its director, has furnished letter dated 08.04.2022, seeking permission to withdraw the appeal, as, it has opted for settling the dispute under the Direct Tax Vivad-se-Vishwas Act, 2020.
Learned Departmental Representative has no objection to the aforesaid request of the assessee.
On perusal of material on record, it is observed that assessee has filed a declaration under the Vivad Se Vishwas Scheme, 2020 for settling the dispute arising in the appeal. Accepting assessee’s declaration, the designated authority has issued Form-5 on 02.12.2021. A copy of Form-5 is placed on record. Thus, with the issuance of Form-5, the dispute arising in the appeal for all practical purposes, stands resolved.
In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
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