NTN NEI MANUFACTURING INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 13(1), NEW DELHI

PDF · subscribers
ITA 3979/DEL/2017Status: DisposedITAT Delhi16 March 2021AY 2010-112 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 The appeal was dismissed as withdrawn based on the assessee opting for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2010-11. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘I-2’: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Respondent: Ms. Meera Srivastava, CIT-DR
Hearing: 16.03.2021Pronounced: 16.03.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee is directed against the order dated 25.1.2017 of the learned CIT(A)-44, New Delhi, relating to Assessment Year 2010-11.

2.

The learned counsel for the assessee, vide its letter, received through email, dated 15.03.2021, 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.

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In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was pronounced in the open court in the presence of both the sides on conclusion of Virtual Hearing on 16th 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 →