TAKSHAKA DESIGN PVT. LTD.,NEW DELHI vs. ITO, WARD- 25(1), NEW DELHI

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ITA 7106/DEL/2018Status: DisposedITAT Delhi25 October 2021AY 2012-132 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2012-13. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The primary issue was the procedural aspect of withdrawing an appeal after opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.K BILLAIYA & SHRI K. NARASIMHA CHARY

Hearing: 25/10/2021

PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2012-13 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- 9, New Delhi dated 08/08/2018.

2.

Learned counsel for the assessee, vide its letter dated 25.10.2021, has requested for withdrawal of this appeal, filed by the assessee and stated 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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