KPMG GLOBAL SERVICES P.LTD,GURGAON vs. DCIT, CIRCLE-2, GUIRGAON

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ITA 4746/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

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

For Appellant: Mr. Ankit Aggarwal, CA
Hearing: 28.05.2021Pronounced: 28.05.2021

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A)-1, Gurgaon, dated 17.04.2018.

2.

The learned counsel for the assessee, vide his letter dated 05.05.2021 received through email, has requested for withdrawal of the appeal 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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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