CLAN MORGAN HOLDING PVT. LTD.,NEW DELHI vs. ITO, WARD-6(2), NEW DELHI

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ITA 5325/DEL/2018Status: DisposedITAT Delhi12 August 2021AY 2007-082 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 allowed the assessee's request to withdraw the appeals. This was based on the settlement of the dispute under the Vivad se Vishwas Scheme, as evidenced by the issuance of Form No. 3.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2006-07 and 2007-08. The assessee subsequently settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Ashish Goel, CA
For Respondent: Shri R.K. Gupta, Sr.D.R

PER AMIT SHUKLA, JUDICIAL MEMBER:

1.

The aforesaid appeals have been filed by the assessee against the impugned order dated 25.05.2018, passed by Ld. Commissioner of Income Tax (Appeals)-II, New Delhi for the Assessment Years 2006-07 and 2007-08.

2.

We have heard Ld. Representatives of both the parties through Video Conferencing. 3. Ld. counsel for the assessee, vide its letter dated 06.08.2021 stated that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No.3 has also been issued in favour of the assessee for both the years. Copy of I.T.A. No.5324 & 5325/DEL/2018 2 Form No.3 is enclosed. He, therefore, seeks permission to withdraw the appeals.

4.

In view of the above, both the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 12th August, 2021.

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