DHIRENDRA BUILDCON P.LTD,NEW DELHI vs. ITO, WARD-7(3), NEW DELHI

PDF · subscribers
ITA 1089/DEL/2020Status: DisposedITAT Delhi25 March 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals before the ITAT. This was due to opting for settlement of tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Ms Akansha Dawar, CA
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 25.03.2021Pronounced: 25.03.2021

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-3, New Delhi dated 13.01.2020 and pertain to assessment years 2009-10 & 2010-11.

1.

The learned counsel for the assessee, vide letter dated 18th March, 2021, 2. received through email, has requested for withdrawal of the appeals and stated ITA 1088 &1089/Del/2020 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 appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

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

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →