ELEKTROBIT AUTOMOTIVE GMBH,GERMANY vs. DCIT CIRCLE1(2)(2) INTERNATIONAL TEXATION, NEW DELHI

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ITA 3196/DEL/2019Status: DisposedITAT Delhi22 February 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee opting for settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee, M/s Elektrobit Automotive GmbH, filed an appeal against an order for Assessment Year 2015-16. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & SHRI N. K. CHOUDHRY

Hearing: 22.02.2022Pronounced: 22.02.2022

ORDER PER R.K. PANDA, AM,

This appeal filed by the assessee is directed against the order dated 15.10.2018 of the learned ACIT, Circle-1(2)(2), Intl.

Taxn. New Delhi relating to Assessment Year 2015-16

2.

None appeared on behalf of the assessee during the course of hearing before us. The assessee, vide his letter dated 08.03.2021, has requested for withdrawal of the appeal filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Sr. DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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