AKT IMPEX PVT. LTD.,NEW DELHI vs. ITO WARD-2(4), NEW DELHI

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ITA 8190/DEL/2019Status: DisposedITAT Delhi01 September 2021AY 2008-092 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 accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of their appeal for AY 2008-09, stating they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme. A certificate under the scheme was provided.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Respondent: Shri R.K. Gupta, SR. DR
Hearing: 01.09.2021Pronounced: 01.09.2021

This appeal by the assessee for the assessment year 2008-09 is directed against the Order of Learned CIT(A)-I, New Delhi.

2.

None appeared on behalf of the assessee at the time of virtual hearing. The assessee’s A.R. vide letter email dated 01.09.2021 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, I accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced at the conclusion of Virtual Hearing on 01st September, 2021.

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