UNITECH WIRELESS (TAMILNADU) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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ITA 6792/DEL/2015Status: DisposedITAT Delhi18 March 2021AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration under the Vivad se Vishwas Act, 2020, and a certificate was issued to this effect. Consequently, the appeal was deemed to have been withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. During the appeal hearing, the assessee submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be treated as withdrawn due to the assessee opting for the Vivad se Vishwas settlement scheme.

Which sections of the Income-tax Act were involved?

Section 4(1),Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri K. M. Gupta, Adv
For Respondent: Shri Sohail Malik, Sr. DR
Hearing: 23/11/2020Pronounced: 18/03/2021

PER PRASHANT MAHARISHI. A. M 1. This appeal is filed by the assessee against the order of the Id CIT(A)-22, New Delhi dated 30.10.2015 for the AY 2009-10. 2 . At the time of hearing of this appeal, assessee submitted a letter dated February 5, 2021 stating that the appellant has filed a declaration an undertaking in form number 1 under the provisions of Section 4 (1) of THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 on the issue covered under the captioned appeal. The form number 2 has also been filed. Subsequently the designated authority has issued form number 3 under the provisions of Section 5 (1) of the DTVSV act 2020 on 29 January 2021. In view of this the captioned appeal shall be deemed to have been withdrawn from the date on which the certificate u/s 5 (1 ) of the DTVSV act is issued i.e. on 29 January 2021. Thus the appeal of the assessee may be treated as withdrawn. 3. The learned departmental representative agreed with the contentions of the learned AR. 4. We have carefully considered the rival contention and perused the letter of the assessee dated 5 February 2021 wherein form number 3 being the form of certificate under subsection (1) of section 5 of THE DIRECT TAX VTVAD SE VISHWAS ACT, 2020 was issued to the assessee in the impugned appeal on 29 January 2021. In view of this the appeal of the assessee is treajed-^as withdrawn and hence dismissed. In the result appeal of the assessee is dismissed. Order pronounced in the open court on 18 March 2021.

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