ACIT, CIRCLE- 7(1), NEW DELHI vs. DLF BRANDS PVT LTD., NEW DELHI

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ITA 8527/DEL/2019Status: DisposedITAT Delhi28 May 2021AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee requested withdrawal of the appeal as they opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.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

This appeal filed by the Revenue is directed against the order dated 05.08.2019 passed by the Ld. CIT(A) – 3, New Delhi relating to assessment year 2016-17.

2.

The Ld. Counsel for the assessee, vide e mail dated 12th 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 the Form No. 3 dated 13.01.2021 issued by PCIT. Delhi-I, the amount payable by applicant has been shown as NIL.

3.

None appeared on behalf of the assessee.

4.

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

5.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

6.

In the result, the appeal of the Revenue is dismissed.

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