HOSPITAL MANAGEMENT GROUP ORTHONOVA,NEW DELHI vs. ITO, WARD- 37(2), NEW DELHI

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ITA 6423/DEL/2017Status: DisposedITAT Delhi21 October 2021AY 2013-143 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 assessee requested withdrawal of the appeals as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Department had no objection to the withdrawal.

What were the facts?

The assessee filed two appeals before the ITAT for assessment year 2013-14. The assessee subsequently requested to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals should be accepted due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Rohit Gupta, CA
For Respondent: Shri Umesh Takyar,, Sr. DR
Hearing: 21.10.2021

Both the appeals filed by the assessee are directed against the order dated 22.8.2017 passed by the Ld. CIT (A), 20, New Delhi relating to assessment years 2013-14.

2.

The Ld. Counsel for the assessee, vide letter dated 14th September, 2021 has requested for withdrawal of the appeals filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeals.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

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

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