FORTIS HEALTHCARE LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-3, NEW DELHI

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ITA 7493/DEL/2019Status: DisposedITAT Delhi22 April 2022AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad-se-Vishwas Act, 2020. The tribunal allowed the withdrawal.

What were the facts?

The assessee, Fortis Healthcare Ltd., filed an appeal for assessment year 2012-13. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal after opting for 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

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 22.04.2022Pronounced: 22.04.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 27.04.2019 of learned Commissioner of Income-Tax (Appeals)-34, New Delhi, for the assessment year 2012-13.

2.

The assessee, through its associated General Manager (Taxation), has furnished letter dated 10.02.2022 seeking withdrawal of the appeal as it has opted for settling the dispute arising in the appeal under the Direct Tax Vivad-se-Vishwas Act, 2020 and has received a certificate issued by the designated authority in Form-3.

3.

Learned Departmental Representative has not objected to assessee’s request for withdrawal of the appeal.

4.

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 Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

Order pronounced in the open court on 22nd April, 2022.

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