D.S.DUCTOFAB SYSTEMES PVT LTD,NEW DELHI vs. ITO CIRCLE-7(1), NEW DELHI

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ITA 3354/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested to withdraw their appeal for AY 2009-10. This was due to opting for the Vivad Se Vishwas Scheme, 2020, to settle tax arrears. A certificate under the scheme was provided.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural consequence of settling tax disputes under the aforementioned 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 BENCH ‘A’: NEW DELHI

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

Hearing: 27.10.2021Pronounced: 27.10.2021

ORDER PER R.K.PANDA, AM :

This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-15, New Delhi, dated 18.02.2019.

2.

The learned counsel for the assessee, vide its letter dated 28.09.2021, received by hand’, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the 2 ITA-3354.Del.2019 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 27th October, 2021 in presence of both the parties.

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