STRYKER INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-8, NEW DELHI

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ITA 1091/DEL/2020Status: DisposedITAT Delhi15 April 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of its appeals for assessment years 2002-03, 2009-10, and 2015-16. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.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

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

Hearing: 15.04.2021Pronounced: 15.04.2021

These appeals by the assessee for the assessment years 2002-03 & 2009-10 & 2015-16 are directed against the respective orders of Learned Assessing Officer, New Delhi and the order of the Ld. CIT(A)-8, New Delhi.

2.

The Assessee’s A.R. vide 03 separate email dated 05.4.2021 has requested for withdrawal of the appeals filed by the assessee 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 in all the 03 appeals.

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 In the result, all the 03 appeals of the assessee are dismissed as withdrawn.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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