DCIT, CIRCLE-10(1), NEW DELHI vs. GANGETIC DEVELOPERS P.LTD, NEW DELHI

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ITA 3689/DEL/2019Status: DisposedITAT Delhi28 May 2021AY 2015-163 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 The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The Revenue filed two appeals against the orders of the CIT(A) for assessment years 2015-16 and 2016-17. The assessee requested withdrawal of the appeals due to opting for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeals filed by the Revenue should be withdrawn by the assessee under the Vivad Se Vishwas Scheme.

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 Respondent: Shri Mahesh Thakur , Sr. DR
Hearing: 28.05.2021

The above two appeals filed by the Revenue are directed against the order dated 27.09.2019 passed by the Ld. CIT (A)- 4, New Delhi and order dated 30.1.2019 passed by the Ld. CIT(A)- 35, New Delhi relating to assessment years 2016-17 & 2015-16.

2.

The Ld. Counsel for the assessee, vide letter dated 19th April, 2021 has requested for withdrawal of the appeal filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained. In respect of the Form No. 3 dated 13.2.2021 issued by Pr. CIT, Delhi-4 shows NIL amount payable by the applicant. In respect of ITA No. 3689/Del/19 also as per Form No. 3 dated 11.2.2021 issued by Pr. CIT Delhi-4, the amount payable by applicant is NIL.

3.

Learned Sr. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

In the result, the appeals of the Revenue are dismissed.

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