GRID SOLUTIONS SAS (EARLIER KNOWN AS ALSTOM GRID SAS),CHENNAI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(1), NEW DELHI

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ITA 194/DEL/2018Status: DisposedITAT Delhi31 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2012-13. The assessee later requested to withdraw these appeals as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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, IN THE INCOME TAX APPELLATE TRIBUNAL

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

For Appellant: Shri Deepak Thacker, Advocate
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 31.03

PER G.S. PANNU PER G.S. PANNU, VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These appeals by the assessee for the assessment years 2013- 14 and 2012-13 are directed against the order of learned CIT(A)-42, New Delhi dated 30th October, 2017.

1.

The assessee, vide letter dated 10th February, 2021 has 2. requested for withdrawal of the appeals filed by it 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. Certificates to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 have also been filed.

2 ITA-194 & 193/Del/2018

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 31st March, 2021.

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