TIGER LOGISTICS INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

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ITA 2818/DEL/2018Status: DisposedITAT Delhi29 June 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The Senior D.R. had no objection to this request.

What were the facts?

The assessee requested withdrawal of its appeal before the ITAT, stating it had opted to settle tax arrears under the Vivad Se Vishwas Scheme. A certificate under the scheme was provided.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 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.No.2818/Del./2018 Assessment Year 2013-2014 M/s. Tiger Logistics India Ltd., 804-A-807, The DCIT, Skylark Building, 60, vs., Circle-25(2), Nehru Place, New Delhi – 110 019. New Delhi. PAN AAACT2687F (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.

This appeal by the Assessee for the A.Y. 2013- 2014 is directed against the Order of the Ld. CIT(A)-9, New Delhi, Dated 20.03.2018.

2 ITA.No.2818/Del./2018

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 21.06.2021 has requested through email for withdrawal of the appeal filed by it 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 D.R. has no objection. 4. In view of the above, we accept the request of the assessee. 5. In the result, the appeal of the assessee is dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.

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