HITACHI LTD.,NEW DELHI vs. ADIT, NEW DELHI

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ITA 1646/DEL/2011Status: DisposedITAT Delhi12 March 2021AY 2004-053 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee, Hitachi Ltd., filed three appeals before the ITAT for assessment years 2004-05, 2005-06, and 2006-07. The assessee later opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals due to settlement under the Vivad Se Vishwas Scheme. No specific IT Act sections were contested or decided upon.

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K NARASIMHA CHARY

For Appellant: Shri Tarandeep Singh, Advocate, Shri Pulkit Verma, Advocate
For Respondent: Shri M Baranwal , Sr. DR
Hearing: 12.03.2021

The above three appeals filed by the assessee are directed against the separate orders 15.12.2010 passed by the Ld. CIT(A) XXIX, New Delhi relating to assessment years 2004-05, 2005-06 and 2006-07 respectively. These were heard together and are being disposed of by way of this common order.

2. The Ld. Counsel for the assessee, at the time of hearing stated that the assessee has opted to settle the dispute relating to tax arrears for the impugned assessment year under the Vivad Se Vishwas Scheme, 2020.

2.

The Ld. Counsel for the assessee, vide application dated 26.2.2021 has requested for withdrawal of the appeals filed by him on the ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained.

3.

Learned Sr. DR has no objection for withdrawal of the appeals.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed as withdrawn.

5.

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

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