SS MILLENIUM REALTECH P.LTD,G B NAGAR vs. ITO, WARD-24(2), NEW DELHI

PDF · subscribers
ITA 7352/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee subsequently requested withdrawal of the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their opting for the Vivad Se Vishwas Scheme.

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 ‘C’: NEW DELHI

Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER PER G.S.PANNU, VP:

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-28, New Delhi dated 10.09.2018.

2.

Nobody appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide email letter dated

SS Millenium Realtech Pvt. Ltd. Vs. ITO 24.03.2021 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 appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 15th April, 2021.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →