NEW HORIZON LOGIWARE (P) LTD.,NEW DELHI vs. ITO, WARD- 18(2), NEW DELHI

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ITA 2389/DEL/2019Status: DisposedITAT Delhi18 May 2021AY 2015-162 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 assessee sought withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2015-16. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 BENCH, ‘SMC-1’: NEW DELHI

Before: SHRI R.K. PANDA

Hearing: 18.05.2021Pronounced: 18.05.2021

This appeal filed by the assessee is directed against the order dated 14.02.2019 of the learned CIT(A)-6, Delhi, relating to AY-2015-16.

2.

The learned counsel for the assessee has filed an application dated 21.01.2021 seeking permission of the Bench for withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax 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, the request of the assessee for withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court at the time of hearing itself, i.e., on 18th May, 2021.

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