HONEYWELL LTD.,AUSTRALIA vs. ACIT, CIRCLE-2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

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ITA 665/DEL/2020Status: DisposedITAT Delhi27 October 2021AY 2011-124 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 allowed the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee sought withdrawal of their appeals before the ITAT. This was because they had opted to settle the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw their appeals before the ITAT after opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Om Prakash, Sr. DR
Hearing: 27.10.2021

Assessee by: None Department by : Shri Om Prakash, Sr. DR Date of Hearing 27.10.2021 Date of 27.10.2021 pronouncement O R D E R PER R K PANDA, AM The aforesaid appeals filed by the assessee are directed against the dated 31.10.2017 of the CIT (A)— 23, New Delhi and ITA Nos. 664, 665 & 666/Del/2020 of the CIT(A) – 43 , New Delhi, dated 29.11.2019 relating to the assessment years 2011-12.

2.

The ld. Counsel for the assessee, at the time of hearing, sought withdrawal of the appeals filed by the assessee stating that the assessee has opted to settle the dispute relating to the tax arrears for 2

ITA Nos. 7847Del/2017 665, 666/Del/2020 the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also enclosed copy of Form No.3 obtained from the Department. He accordingly submitted that these appeals may be allowed to be withdrawn.

3.

In absence of any objection from the side of the ld. Sr. DR, the request of the assessee for withdrawal of the appeals are allowed. Accordingly, the appeals filed by the assessee are dismissed.

4.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

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