SCC CARGO P.LTD,NEW DELHI vs. ACIT, CIRCLE-9(1), NEW DELHI

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ITA 7343/DEL/2019Status: DisposedITAT Delhi20 December 2021AY 2010-112 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 accepted the assessee's request for withdrawal of the appeal. The settlement under the Vivad Se Vishwas Act was confirmed by the issuance of a certificate and payment of dues.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee sought permission to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-2’ NEW DELHI

Before: SHRI SAKTIJIT DEY

Hearing: 20.12.2021Pronounced: 20.12.2021

Date of hearing 20.12.2021 Date of pronouncement 20.12.2021 ORDER This is an appeal by the assessee against order dated 11.06.2019 of learned Commissioner of Income Tax (Appeals)- XXV, New Delhi, for assessment year 2010-11.

2.

At the outset, learned Authorized Representative of the assessee, on instruction, sought permission for withdrawal of the appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020.

3.

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

4.

Having considered rival submissions and perusing the materials available on record, I find that the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. In pursuance to the declaration filed by the assessee, the designated authority has issued certificate in Form No. 3 and the assessee has also paid the tax dues.

5.

In view of the aforesaid, accepting assessee’s request, I permit withdrawal of the appeal. Accordingly, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 20th December, 2021

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