What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for assessment year 2015-16. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Radisson Hotels International… vs DCIT | ITAT Delhi 2021

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

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms Deepika Hastricha, CA

For Respondent: Shri M. Barnwal, Sr. DR

Hearing: 25.03.2021Pronounced: 25.03.2021

PER G.S. PANNU, VICE PRESIDENT

This appeal by the assessee is directed against the order of learned Dy. Commissioner of Income Tax, New Delhi dated 10.10.2018 and pertains to assessment year 2015-16.

The learned counsel for the assessee, vide letter dated 24.2.2021, has requested for withdrawal of the appeal and stated that the assessee has opted to ITA 8007/Del/2018 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.

Learned Senior DR has no objection.

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

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 25th March, 2021.

RADISSON HOTELS INTERNATIONAL INCORPORATED,GURGAON vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments