SIGMA MANAGEMENT SYSTEMS PVT. LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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ITA 6071/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 appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle tax arrears under the Vivad Se Vishwas Scheme, 2020.

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Whether the assessee's appeals should be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.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

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

Hearing: 28.05.2021Pronounced: 28.05.2021

Heard together (7 matters)

ITA No. 6067/Del/2018
ITA No. 6068/Del/2018
ITA No. 6069/Del/2018
ITA No. 6070/Del/2018
ITA No. 6071/Del/2018
ITA No. 6072/Del/2018
ITA No. 6073/Del/2018

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

against the order of learned CIT(A)-4, Kanpur dated 30.07.2018.

2.

The learned counsel for the assessee, vide its letter dated 25.05.2021, received by hand, has requested for withdrawal of the appeal filed by him 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

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

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