MEENU PAPER MILLS P.LTD.,MUZAFFARNAGAR vs. ACIT, CIRCLE-1, MUZAFFARNAGAR

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ITA 4758/DEL/2017Status: DisposedITAT Delhi14 September 2021AY 2012-132 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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 against the CIT(A)'s order for AY 2012-13. The assessee subsequently requested withdrawal of the appeal. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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 “E” BENCH: NEW DELHI

Before: SHRI R.K.PANDA & SHRI KUL BHARAT

Hearing: 14.09.2021Pronounced: 14.09.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee is directed against the order dated 31.03.2017 of the learned CIT(A), Muzaffarnagar, relating to Assessment Year 2012-13.

2.

The learned counsel for the assessee, vide his letter dated 13.09.2021, has requested for withdrawal of the appeal filed by the assessee stating 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 Sr. 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In the result, the appeal of the assessee is dismissed as withdrawn.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 pronounced in the open court on conclusion of Virtual Hearing on 14.09.2021.

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