What did the Tribunal hold?

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 The appeals were dismissed as withdrawn.

The assessee requested withdrawal of appeals for assessment years 2009-10, 2010-11, and 2015-16. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn and dismissed as the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Ge Transportation Parts Llc… vs ACIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

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

For Appellant: Ms. Disha Jham, Adv

Hearing: 28.05.2021Pronounced: 28.05.2021

PER G.S. PANNU, VP : These appeals filed by the assessee for the assessment years 2009- 10, 2009-10, 2010-11 and 2015-16 are directed against the different orders of Ld. Assessing Officer, New Delhi dated 26.12.2016, 30.12.2016, 30.12.2016 and 22.10.2018 respectively.

The learned counsel for the assessee, vide its letter dated 31.03.2021, received through email, has requested for withdrawal of the appeals filed by her 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.

Learned Senior DR has no objection.

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

In the result, all appeals of the assessee are dismissed as withdrawn.

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

GE TRANSPORTATION PARTS LLC,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

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