SUNSHINE AGRISYSTEM PVT LTD,NEW DELHI vs. DCIT CIRCLE-24(2), NEW DELHI

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ITA 6777/DEL/2019Status: DisposedITAT Delhi25 March 2022AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee later sought to withdraw the appeal as it had opted for settlement under the Vivad-se-Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw its appeal due to opting for settlement under the Vivad-se-Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI RAMA KANTA PANDA & SHRI SAKTIJIT DEY

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 25.03.2022Pronounced: 25.03.2022

ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against the order dated 14.06.2019 of learned Commissioner of Income-Tax (Appeals)-XXV, New Delhi for the assessment year 2013-14.

2.

Assessee through its Director has furnished a letter seeking withdrawal of appeal as it has opted for settling the dispute arising under the Direct Tax Vivad-se-Vishwas Act, 2020.

3.

Learned Departmental Representative did not express any objection to the aforesaid request.

4.

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 Accordingly, appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

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