SAB MOTORS PVT LTD,NEW DELHI vs. DCIT CIRCLE-22(1), NEW DELHI

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ITA 531/DEL/2020Status: DisposedITAT Delhi08 April 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 08.04.2021Pronounced: 08.04.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-XXV, New Delhi dated 09.12.2019.

2.

The learned counsel for the assessee, vide its letter dated NIL, received through email, has requested for withdrawal of the appeal filed by him 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.

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

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing on 08th April, 2021.

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