KOIDE INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 14(2), NEW DELHI

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ITA 3072/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2013-143 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 The appeal was dismissed as withdrawn.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 against an order of the CIT(A) for assessment year 2013-14. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

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

For Respondent: Shri Mahesh Thakur , Sr. DR
Hearing: 28.05.2021

This appeal filed by the assessee is directed against the order dated 21.12.2017 passed by the Ld. CIT(A) - 5 New Delhi relating to assessment year 2013-14.

2.

The Ld. Counsel for the assessee, vide letter dated 20th April, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

None appeared on behalf of the assessee.

4.

Learned Sr. DR has no objection for withdrawal of the appeal.

5.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

6.

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

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