RECKON AGENCIES PVT. LTD.,NEW DELHI vs. ITO WARD-21(2), NEW DELHI

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ITA 9705/DEL/2019Status: DisposedITAT Delhi31 May 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 The appeal was dismissed as withdrawn.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 subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after 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 ‘A’: NEW DELHI

Hearing: 28.05.2021Pronounced: 28.05.2021

ORDER PER G.S.PANNU, VP:

This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-7, New Delhi dated 03.09.2019.

2.

The learned counsel for the assessee, vide letter dated 03rd May, 2021 has requested for withdrawal of the appeal filed by the assessee and stated that M/s Reckon Agencies Pvt. Ltd. Vs. ITO 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In the result, the appeal of the assessee is dismissed as withdrawn.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 announced on conclusion of Virtual Hearing in the presence of both the parties on 28th May, 2021.

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