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 The appeals were dismissed as withdrawn by the Tribunal.

The assessee, ENI India Limited, filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Eni India Ltd., New Delhi vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Hearing: 30.04.2021Pronounced: 30.04.2021

Heard together (2 matters)

I.T.A No.6034/Del/2017

I.T.A No.6035/Del/2017

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER G.S.PANNU, VP:

The both appeals by the assessee for the assessment years 2013-14 & 2014-15 are directed against the order of learned Dy. CIT, Circle-1 (International Taxation), Dehradun dated 30.08.2017.

The learned counsel for the assessee, vide email dated 8th April, 2021 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 30th April, 2021.

ENI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN

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