CAPSUGEL HEALTHCARE PVT. LTD.,REWARI vs. ACIT, CIRCLE REWARI, REWARI

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ITA 7720/DEL/2017Status: DisposedITAT Delhi30 April 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee subsequently requested withdrawal of these appeals, stating they had opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

Hearing: 30.04.2021Pronounced: 30.04.2021

Capsugel Healthcare Pvt. Ltd., Vs. ACIT, Rewari (Formerly known as Capsugel Circle-Rewari Healthcare Ltd.)-21, Joniawas, Dharuhera, Rewari, Haryana-122100 PAN-AAACB6447R (Appellant) (Respondent) Appellant by : Sh. Ankit Sahni, Adv Respondent by : Sh. R.K. Gupta, Sr. DR Date of hearing : 30.04.2021 Date of pronouncement : 30.04.2021 ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2013-14 and 2014-15 are directed against the orders of learned CIT(A)-7, New Delhi dated 06.09.2017.

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