DRISHTEE FOUNDATION,NEW DELHI vs. ITO (E), TRUST WARD- III, NEW DELHI

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ITA 1229/DEL/2018Status: DisposedITAT Delhi29 June 2021AY 2011-123 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 Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as per the assessee's request.

What were the facts?

The assessee requested withdrawal of its appeals before the ITAT, stating it had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. Certificates under the scheme were provided.

What were the issues?

Whether the assessee's appeals should be dismissed based on their settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “C” : DELHI

Before: SHRI G.S. PANNU

Hearing: 29.06.2021Pronounced: 29.06.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MS. MADHUMITA ROY, JUDICIAL MEMBER ITA.Nos.1229 & 1230/Del./2018 Assessment Years 2011-2012 & 2012-2013 Drishtee Foundation, The Income Tax 1397, 1st Floor, Dr. Officer, (Exceptions), Mukherjee C/o. vs., Banarsi Das Sachdeva, Trust Ward-III, New Nagar, Delhi – 110 009. Delhi. PAN AAAAD2313G (Appellant) (Respondent) For Assessee : -None- For Revenue : Ms. Anima Baranwal, Sr. D.R. Date of Hearing : 29.06.2021 Date of Pronouncement : 29.06.2021 ORDER PER G.S PANNU, V.P.

The above appeals by the Assessee for the A.Ys. 2011-2012 and 2012-2013 are directed against the separate Orders of the Ld. CIT(A)-40, Delhi, Dated 30.08.2017.

2 ITA.No.1229 & 1230/Del./2018

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letters dated 07.06.2021, received through email has requested for withdrawal of the appeals filed by it and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. Certificates to this effect under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior D.R. has no objection. 4. In view of the above, we accept the request of the assessee. 5. In the result, both the appeals of the assessee are dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.

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