TRAFALGAR INTERNATIONAL FZE,UAE vs. DCIT, INTL. TAXATION, GURGAON

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ITA 507/DEL/2018Status: DisposedITAT Delhi29 September 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2014-15. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Ms. Himani Jain, CA
Hearing: 29.09.2021Pronounced: 29.09.2021

PER R.K. PANDA, A.M. This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. DRP-1, New Delhi u/s 144C(5) of the Income Tax Act, 1961 dated 27.12.2016. 2. The learned counsel for the assessee, vide its letter dated 24.03.2021, received by email, has requested for withdrawal of the appeal filed by the 2 ITA-507/Del/2018 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In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 29.09.2021 (SUCHITRA KAMBLE) ACCOUNTANT MEMBER *Kavita Arora, Sr. PS =

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