COUNTRY INN & SUITES BY RADISSON, INCORPORATED,FOREIGN COMPANY vs. ACIT, CIRCLE-1(2)(1) INT. TAX., NEW DELHI

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ITA 9688/DEL/2019Status: DisposedITAT Delhi15 April 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 BENCH ‘C’: NEW DELHI

For Appellant: Ms. Dipika Pasricha, CA
Hearing: 15.04.2021Pronounced: 15.04.2021

ORDER PER G.S.PANNU, VP:

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned ACIT, Circle-1(2)(1), International Taxation, New Delhi dated 31.10.2019.

Country Inn & Suites By Radisson, Incorporated Vs. ACIT

2.

The learned counsel for the assessee, vide email letter dated 01.04.2021 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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the presence of both the parties on 15th April, 2021.

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