DEVKI DEVI FOUNDATION,NEW DELHI vs. ADIT (E), CIRCLE EXEMPT- 1(1), NEW DELHI

PDF · subscribers
ITA 4084/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee filed appeals for assessment years 2008-09 and 2009-10. The assessee subsequently requested withdrawal of these appeals, having opted to settle the tax disputes under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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

Hearing: 28.05.2021Pronounced: 28.05.2021

Heard together (2 matters)

I.T.A No.4084/Del/2018
I.T.A No.4083/Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S.PANNU, VP:

The both appeals by the assessee for the assessment years 2009-10 & 2008-09 are directed against the order of learned CIT(A)-40, Delhi dated 30.03.2018.

2.

Nobody appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide letter dated 22nd April, 2021 has requested for withdrawal of the appeals filed by the assessee 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 appeals.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 28th May, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Latest GST High Court judgments

Search GST case law →