DCIT, CENTRAL CIRCLE-32, NEW DELHI vs. BPTP LTD., NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request. The assessee's appeal was dismissed as withdrawn, and the revenue's appeal was dismissed as it had become infructuous.
What were the facts?
The assessee requested withdrawal of its appeal and dismissal of the revenue's appeal for assessment years 2007-08 and 2008-09. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was the settlement of tax disputes under the Vivad Se Vishwas Scheme and the subsequent withdrawal/dismissal of appeals.
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
PER G.S. PANNU, VP : These are appeals filed by the Assessee and Revenue for the assessment years 2007-08 & 2008-09 respectively are directed against the 2 separate orders dated 16.11.2018 & 21.12.2018 of learned CIT(A)-30, New Delhi 2. None appeared on behalf of the assessee before us at the time of virtual hearing. The Assessee’s A.R. vide his letter dated NIL has requested for withdrawal of the appeal filed by the assessee and dismissal of the appeal filed by the revenue and also stated that 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 in both the appeals.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the appeal filed by the Assessee for the assessment year 2007-08 and dismissal of the Revenue’s appeal for the assessment year 2008-09.
In the result, the appeal filed by the Assessee is dismissed as withdrawn and appeal of the Revenue is dismissed having become infructuous.
Above decision was pronounced in the presence of both the parties on conclusion of Virtual Hearing on 30th March, 2021.
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