DLF SOUTH POINT LTD. (SUCCESSOR TO DLF SOUTH POINT),NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

PDF · subscribers
ITA 7705/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

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 this request.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting to settle tax disputes under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under the scheme was also provided.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

Hearing: 28.05.2021Pronounced: 28.05.2021

PER G.S. PANNU, VP : These appeals filed by the assessee for the assessment year 2014- 15 are directed against the orders of learned CIT(A)-3, Delhi both dated 04.09.2018.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 15.04.2021, received through email, has requested for withdrawal of the appeals filed by him 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In the result, the appeals of the assessee are dismissed as withdrawn.

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

Recent GST High Court judgments

Search GST case law →