SCAN HOLDINGS PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-22(2), NEW DELHI

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ITA 7079/DEL/2019Status: DisposedITAT Delhi26 March 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. The assessee subsequently requested to withdraw the appeal, stating they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn as the assessee had settled the dispute under a government scheme. The Tribunal also noted a discrepancy in the appeal number provided for the settlement.

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, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARYSHRI SHRI

For Appellant: Shri S. Krishnan, Advocate
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 26.03

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-XXV, New Delhi dated 26th July, 2019.

1.

The learned counsel for the assessee, vide email dated 19th 2. February, 2021 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.

2 ITA-7079/Del/2019

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

6.

Before parting, we may take note of a say of the applicant which is to this effect. It has been stated that while approaching the Income- tax Authorities to exercise the option of settling the dispute in pursuance to the Vivad Se Vishwas Scheme, 2020, the pending appeal before the Tribunal was enumerated as on a wrong premise, whereas the correct identification is ITA No.1079/Del/2019 is not the appeal for settlement in Vivad Se Vishwas Scheme, 2020.

Above decision was announced in the presence of both parties on conclusion of Virtual Hearing on 26th March, 2021.

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