ESSEL HOUSING PROJECTS PVT LTD,NEW DELHI vs. ACIT CIRCLE-8(2), NEW DELHI

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ITA 9848/DEL/2019Status: DisposedITAT Delhi16 July 2021AY 2010-112 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 The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.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 2010-11. The assessee later requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural aspect of withdrawing an appeal based on a settlement 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 ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-3, New Delhi dated 31.10.2019.

2.

The learned counsel for the assessee, vide its letter dated 25.06.2021, received by email’, has requested for withdrawal of the appeal filed by him

2 ITA-9848/Del/2019 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 Senior 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing on 16th July, 2021 in presence of both the parties.

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