SWATCH GROUP (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(2), NEW DELHI

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ITA 871/DEL/2020Status: DisposedITAT Delhi15 April 2021AY 2012-132 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 The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee requested to withdraw their appeal for the assessment year 2012-13. This was due to opting for settlement under the 'Vivad Se Vishwas Scheme, 2020'. A certificate under Section 5(1) of the scheme was provided.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 “C” BENCH: NEW DELHI

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

For Appellant: Ms. Shubhangi Arora, AR
Hearing: 15.04.2021Pronounced: 15.04.2021

is directed against the order of learned CIT(A)-43, New Delhi dated 23.12.2019.

2.

The learned counsel for the assessee, vide its letter dated 16.02.2021, received through email, has requested for withdrawal of the appeal filed by her 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In the result, the appeal of the assessee is dismissed as withdrawn.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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