BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1847/DEL/2017Status: DisposedITAT Delhi12 March 2021AY 2010-114 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 to withdraw the appeals. This was based on the assessee opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee, Bharat Sanchar Nigam Ltd., filed appeals for assessment year 2010-11. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 : S/Sh. T.D. Singh & Pulkit Verma, Advocates 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 year 2010-11 are directed against the separate orders of Learned CIT(A)-2, New Delhi.

2.

The assessee’s Authorised Signatory vide his letter dated 26.02.2021 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 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 aforesaid appeals.

3 5. In the result, both the appeals of the assessee are dismissed as withdrawn.

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