G.D. BAKERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

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ITA 1332/DEL/2018Status: DisposedITAT Delhi12 March 2021AY 2014-152 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee requested withdrawal of their appeals for assessment years 2011-12 to 2015-16. This was due to opting for settlement under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn upon opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

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

Hearing: 12.03.2021Pronounced: 12.03.2021

2013-14 & 2013-14 to 2015-16 are directed against the order of learned CIT(A)-29, New Delhi dated 26.12.2017.

2.

The learned counsel for the assessee, vide its letter dated 04.03.2021, received through email, has requested for withdrawal of the appeals filed by her 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.

3.

Learned Senior DR has no objection.

4.

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

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 12th March, 2021.

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