ANSHIKA INVESTMENTS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

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ITA 5869/DEL/2017Status: DisposedITAT Delhi30 June 2021AY 2012-132 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 assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

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

For Appellant: Shri M.P. Rastogi, Advocate, Shri Rajeev Kumar, Advocate
Hearing: 30.06.2021

This appeal filed by the assessee is directed against the order dated 21.08.2017 passed by the Ld. CIT(Appeals) 29, New Delhi relating to assessment year 2012-13.

2.

The Ld. Counsel for the assessee, vide application dated 28.6.2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

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