SARA EXPO FABS P.LTD,NEW DELHI vs. ITO, WARD-22(3), NEW DELHI

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ITA 2503/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2010-113 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 Senior DR had no objection to this request.

What were the facts?

The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020. A certificate confirming this settlement was also provided.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of withdrawing an appeal based on 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: ‘A’ NEW DELHI

Before: SHRI R. K. PANDA & SH. KULDIP SINGH

Hearing: 27.10.2021Pronounced: 27.10.2021

Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 27.10.2021 Date of Pronouncement 27.10.2021 ORDER

PER R. K. PANDA, AM

1.

This appeal is filed by the assessee against the order dated 16/1/2019 passed by CIT(A)-8, New Delhi for assessment year 2010-11.

2.

None appeared on behalf of assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 14th October, 2021, received by email, has requested for withdrawal of the 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 Senior 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In the result, the appeal of the assessee is dismissed as withdrawn.

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