GE PACKAGED POWER INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

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ITA 5574/DEL/2019Status: DisposedITAT Delhi31 March 2021AY 2005-063 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessees' request for withdrawal of their appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessees filed appeals before the ITAT for various assessment years. The assessees subsequently opted to settle their tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

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

For Appellant: Ms. Disha Jham, Adv. &, Ms. Mehak Sachdeva, Adv
Hearing: 31.03.2021Pronounced: 31.03.2021

PER G.S. PANNU, VP :

1.

These appeals by the separate assessees for the captioned assessment years are directed against the respective orders of the Ld. Assessing Officer as well as Ld. CIT(A)-42, New Delhi.

2.

The Assessee’s A.R. vide his common letter dated 19.03.2021 has requested for withdrawal of the aforesaid appeals filed by the assessees and stated that the assessees have 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 appeals.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeals.

5.

In the result, all the appeals of the assessees are dismissed as withdrawn. Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 31st March, 2021.

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