BRILLANTO PROMOTERS PVT. LTD.,DELHI vs. ACIT, CIRCLE-5(1), NEW DELHI

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ITA 6269/DEL/2019Status: DisposedITAT Delhi29 September 2021AY 2014-152 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 assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme. The Tribunal accepted the request and dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 ‘E’: NEW DELHI

Hearing: 29.09.2021Pronounced: 29.09.2021

ORDER PER R.K.PANDA, AM:

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-2, New Delhi dated 30.04.2019.

Brillanto Promoters Pvt. Ltd. Vs. ACIT

2.

The learned counsel for the assessee, vide letter dated 29.06.2021 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.

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