DCIT, CIRCLE- 5(2), NEW DELHI vs. C-DOT ALCATEL- LUCENT RESEARCH CENTRE PVT. LTD., NEW DELHI

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ITA 3191/DEL/2019Status: DisposedITAT Delhi27 July 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee has opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. Consequently, the Revenue's appeals are dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the CIT(A) order for AY 2010-11 and 2011-12. The assessee requested dismissal of the appeals.

What were the issues?

Whether the Revenue's appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1” NEW DELHI

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

For Appellant: Ms. Shashi Kajli, Sr.DR
For Respondent: Mr. Rishabh Malhotra, AR

PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the Revenue against the impugned order dated 29.01.2019 passed by Commissioner of Income Tax (Appeals)-XLII, New Delhi for the Assessment Years 2010-11 & 2011-12.

2.

We have heard Ld. Representatives of both the parties through Video Conferencing.

3.

The assessee, vide its letter dated 26.07.2021, received through email, has requested for dismissal of the appeals filed by the Department and stated that the assessee has opted to settled the dispute relating to the tax arrears for the 2 I.T.As. No.3191 & 3192/DEL/2019 assessment years under consideration under the ‘Vivad Se Vishwas Scheme, 2020 and form no.5 was issued to the assessee for full and final settlement of tax arrears u/s.5(2) r.w.s. 6 of Direct Tax Vivad Se Vishwas Act, 2020. He, therefore, seeks permission to withdraw the appeals. 4. In view of the above, the captioned appeals of the Revenue are dismissed as withdrawn. Order pronounced in the open Court on 27th July, 2021.

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