VIKAS UTILITIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3752/DEL/2015Status: DisposedITAT Delhi07 May 2021AY 2003-042 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2003-04. The assessee later requested to withdraw the appeal.

What were the issues?

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

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 BENCH ‘FRIDAY’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 07.05.2021Pronounced: 07.05.2021

This appeal by the assessee for the assessment year 2003-04 is directed against the order of learned CIT(A)-9, New Delhi.

2.

The Assessee’s A.R. vide email dated 16.05.2021 has requested for withdrawal of the appeal filed by the assessee 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 aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the presence of both the parties upon conclusion of Virtual Hearing on 07th May, 2021.

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