NEW HEIGHT BUILDCON PVT. LTD.,NEW DELHI vs. ACIT,OSD, CIRCLE-18(1), NEW DELHI

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ITA 206/DEL/2020Status: DisposedITAT Delhi27 October 2021AY 2009-102 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2009-10. During the virtual hearing, no one appeared for the assessee. The assessee had previously requested withdrawal of the appeal, stating they opted to settle the dispute under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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)-37, New Delhi, dated 30.10.2019.

2.

None appeared on behalf of the assessee at the time of virtual hearing.

The learned counsel for the assessee, vide its letter dated 29.09.2021, received by email’, has requested for withdrawal of the appeal filed by him and stated

2 ITA-206.Del.2020 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 27th October, 2021.

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