M/S. ULTRA WIRING & CONNECTIVITY SYSTEM (P) LTD.,FARIDABAD vs. ITO, NEW DELHI

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ITA 209/DEL/2017Status: DisposedITAT Delhi29 June 2021AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested withdrawal of their appeals for AY 2006-07 and 2008-09, having opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under the scheme was provided.

What were the issues?

Whether the assessee's appeal can be dismissed based on their opting for settlement under 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 ‘C’: NEW DELHI

Before: SHRI G.S. PANNU & MS. MADHUMITA ROY

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 29.06.2021Pronounced: 29.06.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2006-07 and 2008-09 are directed against the order of learned CIT(A)-9, New Delhi dated 28.10.2016.

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 15.05.2021, received through email, has requested for withdrawal of the appeal filed by him 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.

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