M/S. RATHI STEEL AND POWER LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 60/DEL/2017Status: DisposedITAT Delhi03 August 2021AY 2011-122 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

For Respondent: Smt. Sushma Singh CIT-DR
Hearing: 03.08.2021Pronounced: 03.08.2021

ORDER PER KUL BHARAT, JM This appeal filed by the assessee is directed against the order dated 14.03.2016 of the learned CIT(A)-7, New Delhi, relating to Assessment Year 2011-12.

2.

The learned counsel for the assessee, vide its letter dated 02.08.2021, has requested for withdrawal of the appeal filed by the assessee stating 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 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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 03.08.2021.

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