PRATIBHA CERAMICS P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, GURGAON

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ITA 7945/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2014-152 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals, due to opting for the Vivad Se Vishwas Scheme, should be granted.

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

14 & 2014-15 are directed against the order of learned CIT(A)-3, Gurgaon both dated 22.10.2018.

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 31.03.2021, 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 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In the result, both appeals of the assessee are dismissed as withdrawn.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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