MINERALS MANAGEMENT SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of their appeals and deemed the revenue's appeals as withdrawn, with liberty to recall if tax rate settlement fails. Consequently, all appeals and cross-objections were dismissed.
What were the facts?
The assessee and revenue filed cross-appeals and cross-objections for assessment years 2007-08, 2008-09, and 2009-10. The assessee requested withdrawal of their appeals as they opted to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.
What were the issues?
The primary issue was the settlement of tax arrears under the Vivad Se Vishwas Scheme, leading to the withdrawal and dismissal of pending appeals and cross-objections.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI MAHAVIR PRASAD & SHRI O.P. KANT
Date of hearing 01.02.2021 Date of pronouncement 06.04.2021 ORDER PER BENCH:
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