JDCECAUX S.A.,NEW DELHI vs. DCIT, CIRCLE- 2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

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ITA 8107/DEL/2018Status: DisposedITAT Delhi28 May 2021AY 2015-162 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 The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee subsequently requested withdrawal of the appeal. This request was made because the assessee opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for a settlement scheme. The assessee's eligibility and intention to settle under the Vivad Se Vishwas Scheme were confirmed.

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 “A” BENCH: NEW DELHI

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

For Appellant: Ms. Subhangi Arora, AR
Hearing: 28.05.2021Pronounced: 28.05.2021

is directed against the order of Ld.DCIT, New Delhi dated 16.10.2018.

2.

The learned counsel for the assessee, vide its letter dated 04.05.2021, received through email, has requested for withdrawal of the appeal filed by her 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In the result, the appeal of the assessee is dismissed as withdrawn.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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