M/S MOTOROLA MOBILITY CHENNAI PVT. LTD.,GURGAON vs. DCIT, GURGAON

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ITA 564/DEL/2017Status: DisposedITAT Delhi15 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2012-13 and 2013-14. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI

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

Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP :

1.

These appeals filed by the assessee for the assessment years 2012- 13 & 2013-14 are directed against the separate orders of learned DCIT, Gurgaon dated 25.11.2016 and 09.10.2017 respectively.

2.

The learned counsel for the assessee, vide its letter dated 13.04.2021, received through email, has requested for withdrawal of the appeals filed by him 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.

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, both appeals of the assessee are dismissed as withdrawn.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 15th April, 2021.

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