GIZA BUILDERS & DEVELOPERS PVT. LTD.,NEW DELHI vs. ITO, TDS WARD- 1(3)(2), INTERNATIONAL TAXATION, NEW DELHI

PDF · subscribers
ITA 2502/DEL/2018Status: DisposedITAT Delhi29 June 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2008-09, 2009-10, and 2012-13. The assessee later requested withdrawal of these appeals.

What were the issues?

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

Which sections of the Income-tax Act were involved?

The Vivad Se Vishwas Act, 2020

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: Ms. Anima Barnwal, Sr. DR
Hearing: 29.06.2021Pronounced: 29.06.2021

Heard together (3 matters)

ITA No.2500 /Del/2018
ITA No.2501 /Del/2018
ITA No.2502 /Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2008-09, 2009- 10 & 2012-13 respectively are directed against the order of learned CIT(A)-42, New Delhi, dated 31.01.2018.

2 ITA-2500 & Ors

2.

The learned counsel for the assessee, vide its letter dated 08.06.2021, received by email’, has requested for withdrawal of the appeals filed by him 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. 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 29th June, 2021 in presence of both the parties.

Recent GST High Court judgments

Search GST case law →