What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and had been issued Form No. 3. Therefore, the assessee sought permission to withdraw the appeals.

The assessee filed appeals against the orders of the Commissioner of Income Tax (Appeals) for multiple assessment years. The assessee had settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals due to settlement under the Vivad se Vishwas Scheme.

M/S. Clan Morgan Holding Pvt… vs ACIT | ITAT Delhi 2021

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

Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR

For Appellant: Ms. Richa, Adv

For Respondent: Shri Ajay Kumar, Sr.D.R

PER BENCH: The aforesaid appeals have been filed by the assessee against the impugned order dated 30.07.2010, passed by Ld. Commissioner of Income Tax (Appeals)-I, New Delhi for the Assessment Year 2005-06 and orders dated 30.12.2011 and 28.09.2011 passed by ld. Commissioner of Income Tax(Appeals)-XXXI, New Delhi for the Assessment Years 2006-07, 2007-08 and 2008-09, respectively. 2. We have heard Ld. Representatives of both the parties through Video Conferencing.

I.T.As. No.4440/DEL/2010, 5083, 5084/DEL/2011 & 451/DEL/2012 2

Ld. counsel for the assessee at the outset 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 all the years. He, therefore, seeks permission to withdraw the appeals.

In view of the above, the captioned appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 4th August, 2021.

M/S. CLAN MORGAN HOLDING PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments