MOJ EXPORTS PVT. LTD.,NEW DELHI vs. ITO WARD - 5(4), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.
What were the facts?
The assessee requested withdrawal of their appeal before the ITAT. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was whether the appeal could be withdrawn by the assessee due to opting for a settlement scheme.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
PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-37, New Delhi. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the Assessee’s A.R. vide her letter dated NIL has requested for withdrawal of the appeal filed by the assessee 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 aforesaid appeal.
In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced on conclusion of Virtual Hearing on 30TH March, 2021.
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