DELHI IRON & STEEL CO. LTD.,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

PDF · subscribers
ITA 2201/DEL/2018Status: DisposedITAT Delhi27 April 2022AY 2009-102 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 for withdrawal of the appeal, as there was no objection from the Revenue.

What were the facts?

The assessee filed an appeal for assessment year 2005-06. The assessee later sought to withdraw the appeal, stating they had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI R.K. PANDA & SHRI ANUBHAV SHARMA

For Respondent: Ms. Yagya Saini Kakkar, CIT(DR)
Hearing: 27.04.2022Pronounced: 27.04.2022

ORDER PER R.K. PANDA, AM

This appeal filed by the assessee is directed against the order dated 20.02.2008 of the Ld. CIT(A)-2, Noida, relating to the assessment year 2005-06.

2.

None appeared on behalf of the assessee at the time of hearing. The assessee’s A.R. filed an application dated 30.03.2022 seeking permission for withdrawal of the appeal on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed the copy of Form No. 5 issued by the Pr.

CIT (Central) KNP at Meerut on 27.01.2021

3.

In view of the same and in absence of any objection from the side of the Ld. CIT(DR), the request of the assessee seeking for withdrawal of the appeal is allowed.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Open Court on 27.04.2022.

Recent GST High Court judgments

Search GST case law →