SPORTS & CULTURAL CLUB,NOIDA vs. ACIT CIRCLE-3, NOIDA

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ITA 1428/DEL/2020Status: DisposedITAT Delhi15 April 2021AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee requested withdrawal of its appeals before the ITAT, stating it had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Act was provided.

What were the issues?

Whether the assessee's appeals can be dismissed based on their request to settle disputes 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

For Respondent: Shri. R.K. Gupta, Sr. DR
Hearing: 15.04.2021Pronounced: 15.04.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing)

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER A.Y.2009-10 A.Y.2007-08 A.Y.2008-209 A.Y.2011-12 A.Y.2012-13 A.Y.2013-14 Sports & Cultural Club, Vs. Assistant Commissioner of Income 225A, Sector-15A, Noida, U.P. Tax, Circle-3, Noida, Uttar Pradesh PAN-AAAJS0280J (Appellant) (Respondent)

1.

Appellant by : None Respondent by : Shri. R.K. Gupta, Sr. DR Date of hearing : 15.04.2021 Date of pronouncement : 15.04.2021 PER G.S. PANNU, VP : These appeals by the assessee for the different assessment years are directed against the orders of learned CIT(A)-I, Noida dated 07.02.2020, 14.02.2020 and 10.07.2020 respectively. .

2.

None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 09.04.2021, 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.

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