M/S DELHI DEVELOPMENT AUTHORITY,NEW DELHI vs. ITO (E), DELHI

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ITA 5388/DEL/2013Status: DisposedITAT Delhi12 March 2021AY 2009-104 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 accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee, Delhi Development Authority, filed appeals for assessment years 2009-10 and 2015-16. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 K. NARASIMHA CHARY

Hearing: 12.03.2021Pronounced: 12.03.2021

2 Appellant by : None Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 12.03.2021 Date of pronouncement : 12.03.2021 ORDER PER G.S. PANNU, VP :

These appeals by the assessee for the assessment years 2009-10 & 2015-16 are directed against the respective orders of Learned CIT(A)-XXI, New Delhi as well as Ld. CIT(A)-40, New Delhi.

2.

None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s Chief Accounts Officer vide her separate letters dated 01.03.2021 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 in both the appeals.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeals.

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