STANDING CONFERENCE OF PUBLIC ENTERPRISES (SCOPE),NEW DELHI vs. PRCIT-18, NEW DELHI

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ITA 7451/DEL/2018Status: DisposedITAT Delhi15 April 2021AY 2013-142 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 The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for the assessment year 2013-14. The assessee subsequently requested to withdraw these appeals, having opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 BENCH ‘C’ : NEW DELHI

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

For Appellant: Ms. Somya Jain, CA
Hearing: 15.04.2021Pronounced: 15.04.2021

PER G.S. PANNU, VP :

1.

These appeals by the assessee for the assessment year 2013- 14 are directed against the separate orders of learned PCIT-18, New Delhi.

2.

The Assessee vide letter dated 05.4.2021 has requested for withdrawal of these appeals 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 appeals.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 15th April, 2021.

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