MCDONALD'S INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 16(2), NEW DELHI

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ITA 4618/DEL/2017Status: DisposedITAT Delhi28 May 2021AY 2013-142 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 The appeal was dismissed as withdrawn.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, McDonald's India Pvt. Ltd., filed an appeal for AY 2013-14. The assessee later requested to withdraw the appeal, having opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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 BENCH ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI AMIT SHUKLA

Hearing: 28.05.2021Pronounced: 28.05.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned DRP-2, New Delhi, dated 27.03.2017.

2.

The learned counsel for the assessee, vide its letter dated 20.04.2021 received by e-mail, has requested for withdrawal of the appeal filed by him

ITA-4618/Del/2017 2 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 28th May, 2021 in presence of both the parties.

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