CLIXXO BROADBAND PVT. LTD.,DELHI vs. ADDL. CIT, SPECIAL RANGE-2, NEW DELHI
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 The appeal was accordingly dismissed as withdrawn.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 an order of the Commissioner (Appeals). The assessee later sought permission to withdraw the appeal as they had opted for the Direct Tax Vivad-Se-Vishwas Act, 2020.
What were the issues?
The primary issue was whether the assessee's request for withdrawal of the appeal should be granted 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 G.S. PANNU & SHRI SAKTIJIT DEY
ORDER PER BENCH: This is an appeal filed by the assessee against order dated 12.03.2019 of learned Commissioner (Appeals), Delhi-2, New Delhi for the assessment year 2015- 16. 2. Vide letter dated 07.01.2021, the Director of the assessee company has sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute arising in the present appeal under the Direct Tax Vivad-Se-Vishwas Act,2020.
Learned Departmental Representative has not opposed assessee’s request.
4. In view of the aforesaid, we permit the assessee to withdraw the present appeal.
Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 25th February, 2022
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