KALING OFFSET PVT. LTD.,NEW DELHI vs. ITO WARD - 14(1), NEW DELHI

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ITA 5371/DEL/2019Status: DisposedITAT Delhi28 December 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2008-09 and 2009-10. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 “SMC” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 28.12.2021Pronounced: 28.12.2021

ORDER PER KUL BHARAT, JM :

The present appeals filed by the assessee for the assessment years 2008- 09 & 2009-10 are directed against the orders of Ld. CIT(A)-5, New Delhi, both dated 14.03.2019 respectively.

2.

The Ld. Counsel for the assessee, vide its letter dated 28.12.2021, received through email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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, I accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 28th December, 2021.

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