AUTO START (INDIA) PVT. LTD.,DELHI vs. ACIT, CIRCLE- 3(2), NEW DELHI

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ITA 9112/DEL/2019Status: DisposedITAT Delhi08 June 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2011-12. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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: ‘SMC-1’ NEW DELHI

Before: SHRI KUL BHARAT & SHRI O.P. KANT

Hearing: 08.06.2021Pronounced: 08.06.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee for the assessment year 2011- 12 is directed against the order of learned CIT(A)-I, New Delhi, dated 06.09.2019.

2.

The learned counsel for the assessee, vide his letter dated 07.06.2021 received through email, has requested for withdrawal of the appeal 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.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 8th June, 2021.

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