SUNDARAM IT PARKS P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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ITA 4906/DEL/2018Status: DisposedITAT Delhi23 August 2021AY 2015-162 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.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 ‘G’ NEW DLEHI

Before: SHRI PRASHANT MAHARISHI & SHRI K. NARASIMHA CHARY

Hearing: 23/08/2021

PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- IV, Kanpur dated 17.05.2018.

2.

None is present on behalf of the assessee. However, Learned AR of the assessee, vide its letter dated 03.08.2021 has requested for withdrawal of this appeal 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 CIT/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In the result, the appeal of the assessee is dismissed as withdrawn.

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